https://www.taxtmi.com/caselaws?id=774632 CESTAT Chandigarh disposed of the appeal as abated after the appellant was admitted under Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016. The case involved failure to deposit collected service tax and non-filing of ST-3 returns. Following precedents from Mumbai and Hyderabad benches in similar cases, the Tribunal held that once NCLT approved the resolution plan, CESTAT becomes functus officio and the appeal stands abated. en-us Fri, 04 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774632 CESTAT Chandigarh disposed of the appeal as abated after the appellant was admitted under Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016. The case involved failure to deposit collected service tax and non-filing of ST-3 returns. Following precedents from Mumbai and Hyderabad benches in similar cases, the Tribunal held that once NCLT approved the resolution plan, CESTAT becomes functus officio and the appeal stands abated. Case-Laws Service Tax Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774632