2021 (4) TMI 479

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....NGH, JUDICIAL MEMBER Appellant, M/s. Moserbaer India Ltd., (hereinafter referred to as 'the assessee'), by moving an application supported with an order passed by Hon'ble Supreme Court in Civil Appeal No. 4704 of 2014 order dated July 21, 2020 in assessee's own case brought to the notice of the Bench that National Company Law Tribunal (NCLT) vide order dated 20.09.2018 has passe....

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....nt-Company has gone in liquidation. The Company in liquidation is not in a position to pay its outstanding dues including taxes. Moreover, the tax effect in the concerned appeals is just over Rs. 2,00,00,000/- (Rupees Two Crore Only). Taking overall view of the matter, we deem it appropriate to dispose of these appeals, leaving the question of law open, to be decided in appropriate case. ....