Appeals were abated post RP approval by NCLT under IBC as it became non-est in law

Commissioner of Central Tax Visakhapatnam – I Vs Tata Steel Limited (CESTAT Hyderabad)

Conclusion: Any orders passed beyond Tribunal’s vested powers would be non-est in law (invalid) and that these appeals had become infructuous due to the resolution plan’s approval, with no further issues for adjudication. Commissioner’s appeals were deemed abated with effect from May 15, 2018, and Tribunal dismissed the matter accordingly.

Held: Assessee-company acquired Bhushan Steel Limited through a resolution plan approved by the NCLT on M

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