https://www.taxtmi.com/caselaws?id=799361 Rule 22 of the CESTAT Procedure Rules, 1982 requires an appeal involving a company in liquidation to abate unless its successor, liquidator, or other legal representative applies to continue it within the prescribed period. The period may be extended for sufficient cause. Liquidation proceedings and appointment of an insolvency resolution professional engage this requirement; without a continuance application, appellate proceedings cannot continue. en-us Thu, 10 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799361 Rule 22 of the CESTAT Procedure Rules, 1982 requires an appeal involving a company in liquidation to abate unless its successor, liquidator, or other legal representative applies to continue it within the prescribed period. The period may be extended for sufficient cause. Liquidation proceedings and appointment of an insolvency resolution professional engage this requirement; without a continuance application, appellate proceedings cannot continue. Case-Laws Customs Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799361