Appeal abates once IRP is appointed and/or Resolution plan approved

Tiffins Barytes Vs. Commissioner of CE & ST (CESTAT Bangalore) Introduction: The recent decision in the case of Tiffins Barytes vs. Commissioner of CE & ST (CESTAT Bangalore) sheds light on the intricate interplay between insolvency proceedings and the jurisdiction of appellate forums. The appeal, arising from a dispute related to service tax payments, took a turn when Corporate Insolvency Resolution Process (CIRP) was initiated against the appellant. The subsequent approval of the Resolution Plan raised critical questions regarding the continuation of the appeal. Background: Tiffins...