https://www.taxtmi.com/caselaws?id=768912 The SC/Tribunal dismissed an appeal by a company under liquidation, applying IBC Section 31 and CESTAT Rule 22. After the completion of liquidation proceedings, the court held that claims not included in the resolution plan are extinguished. With no continuation application filed by the successor-in-interest, the appeal was deemed infructuous and abated. en-us Wed, 09 Apr 2025 00:00:00 +0530 Wed, 16 Apr 2025 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768912 The SC/Tribunal dismissed an appeal by a company under liquidation, applying IBC Section 31 and CESTAT Rule 22. After the completion of liquidation proceedings, the court held that claims not included in the resolution plan are extinguished. With no continuation application filed by the successor-in-interest, the appeal was deemed infructuous and abated. Case-Laws Service Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768912