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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
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 2011, 652 of 2012 and 281 of 2011 thereby, holding the appeals to have abated consequent upon the corporate insolvency of the petitioner’s erstwhile entity, M/s. Bhusan Steel Ltd. (hereinafter referred to as the BSL), the instant writ petitions under Article 226/227 have been filed.
2. The writ petitions have since been assigned before this Court by the Hon’ble the Chief Justice vide order dated 7th February, 2025 and are accordingly, taken up for consideration together.
3. The facts giving rise to the instant writ petitions are common and are noted hereinbelow.
4. The petitioner is a company within the meaning of the Companies Act, 2013 (hereinafter referred to as the “Companies Act”) and as is apparent from the cause title of the writ petitions, the petitioner is represented through its Chief Legal counsel namely Mr. Vikash Mittal, a resident in the state of Jharkhand.
5. The petitioner also contends that its dire
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.
Eligibility to avail CENVAT credit retained despite omission of Rule 12B; addendum to SCN not sustainable after time limit.
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