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Section 33 of IBC bars institution of new suits during liquidation process, but allows continuation of pending suits/proceedings, unlike Section 14 which prohibits both. Respondent unlawfully adjusted ITR amount against pre-CIRP tax dues without filing claim before Liquidator, despite public announcement. ITR amount was part of liquidation estate, and adjustment violated rights of other stakeholders. Matter remanded to examine quantum of set-off allowed against Respondent's claim entitlement in liquidation proceedings.
Section 33 of IBC bars institution of new suits during liquidation process, but allows continuation of pending suits/proceedings, unlike Section 14 which prohibits both. Respondent unlawfully adjusted ITR amount against pre-CIRP tax dues without filing claim before Liquidator, despite public announcement. ITR amount was part of liquidation estate, and adjustment violated rights of other stakeholders. Matter remanded to examine quantum of set-off allowed against Respondent's claim entitlement in liquidation proceedings.
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