https://www.taxtmi.com/caselaws?id=766014 Where a company is placed in liquidation and the liquidator does not seek continuance of the appeal under Rule 22 of the CESTAT (Procedure) Rules, 1982, the proceedings do not survive. The Tribunal noted that the departmental claim had not been registered in the liquidation process in relation to the disputed demand, and referred to the liquidation framework under the Insolvency and Bankruptcy Code, 2016. On that basis, and in line with the settled position that unregistered claims may stand extinguished, the appeal abated and could not be heard on merits. en-us Thu, 13 Feb 2025 00:00:00 +0530 Sat, 15 Feb 2025 08:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766014 Where a company is placed in liquidation and the liquidator does not seek continuance of the appeal under Rule 22 of the CESTAT (Procedure) Rules, 1982, the proceedings do not survive. The Tribunal noted that the departmental claim had not been registered in the liquidation process in relation to the disputed demand, and referred to the liquidation framework under the Insolvency and Bankruptcy Code, 2016. On that basis, and in line with the settled position that unregistered claims may stand extinguished, the appeal abated and could not be heard on merits. Case-Laws Service Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766014