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    Decision upholds lawful assignment of tax debt to assignee; moratorium under s.14 bars direct execution but assignment valid
    Appeals allowed; Section 95 IBC applications restored and remanded for fresh hearing after erroneous first-day dismissal
    Appeal dismissed: Lease deed void for unauthorised execution and no payment; no leasehold rights transferred to corporate debtor
    IP suspended two years for engaging related party, failing to file avoidance application under Regulation 35A, and charging excessive fees
    Section 14(1) IBC bars post-moratorium assessments; claims and undertakings based on such assessments held void ab initio
    Appeal dismissed; Section 9 petition held maintainable as ledger acknowledgment and cheque payment extended limitation under Sections 18 and 19
    Admission of Section 7 application upheld as documentary records prove Rs 50,00,000 financial debt and limitation extended under Section 18
    Appellant materially breached approved resolution plan by failing upfront payment and instalments, causing plan non-implementation
    Appeal restored despite 176-day refiling delay; right to appeal Section 9 IBC proceedings upheld, costs imposed
    Section 7 admission affirmed: Corporate debtor's default despite missing occupation certificate, CIRP ordered and interim period excluded
    Arbitral award quashed for arbitrator's failure to disclose under Section 12(1) A&C Act, remedial waiver denied
    Layoff notice during CIRP ends workmen's service; post-layoff dues only as per approved resolution plan
    Appeals dismissed; appellants deemed speculative investors; Section 7 IBC admissions set aside; Ordinance threshold requirement applied
    Section 31(1) IBC plan extinguishes prior BIFR/SICA scheme rights; clean-slate doctrine bars revival of omitted claims
    Section 7 petition upheld: authorized security trustee may initiate insolvency after loan assignment, CIRP against guarantors maintained
    Admission of Section 7 petition upheld; Rs.2,50,00,000 deemed financial debt under Section 5(8); Section 18 extended limitation
    Appeal dismissed; Section 7 IBC petition held admissible as guarantee and liability remained operative despite revised sanction
    Appeal allows Section 9 petition: Form 3 with invoices satisfies Rule 5 and Section 8 for operational debt and default
    Appeal dismissed; IRP's unauthorized withdrawals ordered refunded to corporate debtor; CoC validly replaced IRP under s.27
    Appeals dismissed; restoration refused and second Section 94 petition rejected for repeated non-prosecution and abuse of process
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