2023 (7) TMI 1303

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..... r whom the proceedings have been finalized under Insolvency and Bankruptcy Code, 2016 - HELD THAT:- The resolution plan has been approved by NCLT vide order dated 08.03.2019 according to which any government dues as on date of the NCLT order stand extinguished. In this position, the present appeal is liable to be disposed of as infructuous. Applicability of Circular No. 187/19/2022-GST dated .....

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..... appellant submits that appellant formerly known as M/s. Essar Steel India Limited had undergone the IBC proceedings and as per resolution plan approved by the NCLT vide order dated 08.03.2019 all the government dues stand extinguished therefore, the demand in the present case also stand extinguished and the same is not recoverable. She submits that recently CBIC vide Circular No. 187/19/2022-GST d .....

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..... s any order on the issue of refund of pre-deposit. 3. We have carefully considered the submissions made by both the sides and perused the record. We find that resolution plan has been approved by NCLT vide order dated 08.03.2019 according to which any government dues as on date of the NCLT order stand extinguished. In this position, we are of the view that the present appeal is liable to be dis .....

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