Service Tax Appeal Abates After NCLT Approves Resolution Plan: CESTAT Chennai

Commissioner of GST & Central Excise Vs Hindustan National Glass & Industries Ltd. (CESTAT Chennai) In the present matter, the respondent-assessee produced a copy of the NCLT order dated 14.08.2025 accepting the Resolution Plan. The records showed that the NCLT had allowed the application of the Resolution Professional and ordered liquidation of the corporate debtor. In view of this development, the Tribunal held that the Revenue’s service tax appeal could not survive and stood abated. The decision was based on the judgment of the Supreme Court in Ghanashyam Mishra and Sons Pvt. Ltd....