https://www.taxtmi.com/caselaws?id=787267 Approval of a resolution plan under the insolvency regime extinguishes claims not included in the plan, so pending appellate proceedings concerning those claims cannot continue. Applying this principle and Rule 22 of the CESTAT Procedure Rules, 1982, the appellate tribunal became functus officio in respect of the matters covered by the appeal. The proceedings could not be pursued on merits after the plan's approval, and the appeal ceased to survive. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787267 Approval of a resolution plan under the insolvency regime extinguishes claims not included in the plan, so pending appellate proceedings concerning those claims cannot continue. Applying this principle and Rule 22 of the CESTAT Procedure Rules, 1982, the appellate tribunal became functus officio in respect of the matters covered by the appeal. The proceedings could not be pursued on merits after the plan's approval, and the appeal ceased to survive. Case-Laws Service Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787267