2023 (7) TMI 315 - SCH - Insolvency and Bankruptcy

Maintainability of SLP - CIRP - question of unjust enrichment left open - Demand / Refund of Tax dues and assessment - no final adjudication/determination had taken place on unjust enrichment - HELD THAT - The present special leave petitions are not entertained at this stage. However, as and when any issue/question of unjust enrichment is raised, it goes without saying that it may be open for the petitioner to defend/oppose the same and all the defences which may be available to the petitioner are left open and which may be considered and dealt with in accordance with law and on its own merits - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petitions as the High Court had not made a final determination on unjust enrichment. The petitioner may defend any future claims of unjust enrichment with all available defenses.