https://www.taxtmi.com/caselaws?id=445583 CESTAT Bangalore ruled that appeals abate upon appointment of Interim Resolution Professional (IRP) and/or approval of resolution plan by NCLT. The Tribunal applied Rule 22 of CESTAT (Procedure) Rules, 1982, following precedent from CESTAT Mumbai in Alok Industries case. The court emphasized that as a statutory creature, CESTAT cannot exceed powers vested under statute or rules. The appeal regarding non-payment of service tax was held to have abated following consistent tribunal jurisprudence on insolvency proceedings. en-us Thu, 09 Nov 2023 00:00:00 +0530 Fri, 10 Nov 2023 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445583 CESTAT Bangalore ruled that appeals abate upon appointment of Interim Resolution Professional (IRP) and/or approval of resolution plan by NCLT. The Tribunal applied Rule 22 of CESTAT (Procedure) Rules, 1982, following precedent from CESTAT Mumbai in Alok Industries case. The court emphasized that as a statutory creature, CESTAT cannot exceed powers vested under statute or rules. The appeal regarding non-payment of service tax was held to have abated following consistent tribunal jurisprudence on insolvency proceedings. Case-Laws Service Tax Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445583