Central Excise:
CESTAT Kolkata held that where assessee is undergoing insolvency proceedings, appeal to CESTAT abates from date of approval of resolution plan by NCLAT & CESTAT becomes functus officio in matters relating to appeal.
GST:
High Court of Allahabad held that for condonation of delay in filing the appeal Section 107 mentions the period of filing appeal with condonation as four months and four months would depend upon the date of order and may contain 121 or 122 days and does not restrict to 120 days.
