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TMI Blog2024 (1) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of Goods by Road for the period 16.11.1997 to 02.06.2008 and interest of Rs. 87,050/- before the Assistant Commissioner of Service Tax, Panchkula. The Assistant Commissioner after following the due process has rejected the refund of the appellant and thereafter, the appellant challenged the order of the Assistant Commissioner before the Commissioner (Appeals) who has also upheld the order of the Assistant Commissioner and thereafter, the appellant has filed the present appeal. 3. During the pendency of this appeal, the appellant-assessee faced financial difficulties and an application was filed by one of the financial creditors under section 7 of the Insolvency and Bankruptcy Code, 2016 for recovering debts due from the appellant-assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.2023 in Appeal Nos. ST/86949, 87287/2015 and it was ordered that the appeals stand abated once the Resolution Plan has been approved by NCLT and the CESTAT has become functus officio in the matters relating to this appeal. It is pertinent to reproduce the relevant findings of the coordinate benches on the issue which are reproduced herein below:- "4. We also find that the matter is no more res integra, as the Hon'ble Supreme Court in Civil Appeal No. 8129 of 2019, in the case of Ghanashyam Mishra and Sons Pvt. Ltd. Vs. Edelweiss Asset Reconstruction Company Ltd. & Ors. vide judgement dated 13.04.2021, had decided the settled position of law, as under:- "2. The short but important questions, that arise for consideration in this batch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or continue any proceedings in respect to a claim, which is not part of the resolution plan; (ii) 2019 amendment to Section 31 of the I&B Code is clarificatory and declaratory in nature and therefore will be effective from the date on which I&B Code has come into effect; (iii) Consequently all the dues including the statutory dues owed to the Central Government, any State Government or any local authority, if not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior the date on which the Adjudicating Authority grants its approval under Section 31 could be continued." 5. We also find that CBIC has vide Instruction No.1083/04/2022-CX9 dated 23.05.2022 has laid down the gui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public announcement inviting claims is made by the insolvency professional. 2. A timeline of 90 days from the insolvency commencement date is available for filing of claims. However, it has been observed that there is an inordinate delay in filing of claims by Customs and GST authorities. This leads to their claims not being admitted and extinguished once a resolution plan is approved. It is also observed that the authorities then litigate on the rejection of each claims, despite the settled position that no claims can be raised once the plan is approved and no demands can be raised on the Resolution Applicant who has taken over the company through such a resolution plan." 6. Appellant-assessee has also claimed that the refund of pre- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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