https://www.taxtmi.com/caselaws?id=467002 Where a corporate appellant has been adjudicated insolvent by the NCLT, Rule 22 of the CESTAT (Procedure) Rules provides that an appeal abates unless a successor-in-interest or legal representative applies for continuance within the prescribed period; absence of such an application results in the appeal being treated as infructuous and disposed of. The operative effect is that appeals pending against an appellant adjudicated insolvent will abate for non-continuance by successors, and tribunals may dispose of those appeals as infructuous without further adjudication on merits. en-us Mon, 23 Sep 2024 00:00:00 +0530 Sun, 01 Mar 2026 10:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467002 Where a corporate appellant has been adjudicated insolvent by the NCLT, Rule 22 of the CESTAT (Procedure) Rules provides that an appeal abates unless a successor-in-interest or legal representative applies for continuance within the prescribed period; absence of such an application results in the appeal being treated as infructuous and disposed of. The operative effect is that appeals pending against an appellant adjudicated insolvent will abate for non-continuance by successors, and tribunals may dispose of those appeals as infructuous without further adjudication on merits. Case-Laws Service Tax Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467002