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IN THE HIGH COURT AT CALCUTTA
RAJA BASU CHOWDHURY
Tata Steel Limited (formerly Tata Steel BSL Limited) – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. initial filing of writ petitions (Para 1 , 2) |
| 2. details of the petitioner as a corporate entity (Para 3 , 4 , 5 , 6) |
| 3. cenvat credit claims and demands (Para 7 , 8 , 9 , 10 , 11) |
| 4. insolvency proceedings initiated (Para 12 , 14 , 15) |
| 5. resolution plan approval implications (Para 17 , 18 , 19 , 20 , 21) |
| 6. writ petitions addressed to jurisdictional issues (Para 22 , 23 , 24) |
| 7. reversal of cenvat credit as pre-deposit (Para 28 , 30) |
| 8. maintaining jurisdictional clarity in appeals (Para 31 , 32) |
| 9. specificity in legal interpretations and application (Para 33 , 34) |
| 10. determining nature of claims under ibc (Para 35 , 36 , 37 , 38 , 39) |
| 11. constructing claims within permissible legal frameworks (Para 40 , 41 , 42 , 43) |
| 12. ratified claims post-resolution process (Para 44 , 46) |
| 13. balance of repayment and legal proceedings (Para 49 , 51) |
| 14. conclusion of the case with costs implications (Para 52 , 53) |
Judgment :
Raja Basu Chowdhury, J.
1. Challenging the common final order dated 16th April, 2024 passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (hereinafter referred to as “CESTAT”) in Excise Appeal Nos.252 of 201, 704 of
The court held that claims involving CENVAT credits were extinguished post-approval of the resolution plan under the Insolvency and Bankruptcy Code, reaffirming jurisdictional limits of the High Cour....
Claims not part of an approved resolution plan under the IBC are extinguished, and appeals cannot abate under Rule 22 when a resolution plan allows for business continuity.
CENVAT credit -As per the mandate of Section 35G of the Central Excise Act; appeals to the High Court can be admitted.
The appellate authority cannot revise its earlier determinations without new grounds, upholding the principle of functus officio in tax matters.
The doctrine of functus officio limits a quasi-judicial authority's ability to revisit final decisions, ensuring stability and judicial discipline in legal adjudications.
The approval of a resolution plan under the IBC extinguishes all claims not included in the plan, thereby entitling the petitioner to a refund of pre-deposits made during appeals against extinguished....
The court upheld the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944, emphasizing that financial hardship does not justify waiver of this requirement.
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