https://www.taxtmi.com/caselaws?id=392741 The Insolvency and Bankruptcy Code moratorium under section 14(1)(a) bars the institution or continuation of proceedings against a corporate debtor, including enforcement actions. The text notes that pending GST adjudication had not been examined by the Commissioner to determine whether it fell within that prohibition. The effect of the moratorium on the departmental GST proceeding therefore required fresh consideration on the facts and in law, with the central question being whether the pending tax proceeding was covered by the moratorium. en-us Mon, 17 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392741 The Insolvency and Bankruptcy Code moratorium under section 14(1)(a) bars the institution or continuation of proceedings against a corporate debtor, including enforcement actions. The text notes that pending GST adjudication had not been examined by the Commissioner to determine whether it fell within that prohibition. The effect of the moratorium on the departmental GST proceeding therefore required fresh consideration on the facts and in law, with the central question being whether the pending tax proceeding was covered by the moratorium. Case-Laws GST Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392741