https://www.taxtmi.com/caselaws?id=406739 The Tribunal held that disputes over provident fund dues and the treatment of attached assets in liquidation fall within its jurisdiction under Section 60(5) of the Insolvency and Bankruptcy Code because they arise out of or relate to insolvency proceedings. It further held that provident fund dues protected by statute retain priority, and sums covered by Section 36(4)(a)(iii) do not form part of the liquidation estate. The earlier attachment was therefore not invalidated by moratorium, and the liquidator could not sustain an auction of the attached assets without addressing the provident fund claim under the applicable statutory mechanism. en-us Thu, 08 Apr 2021 00:00:00 +0530 Thu, 22 Apr 2021 08:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406739 The Tribunal held that disputes over provident fund dues and the treatment of attached assets in liquidation fall within its jurisdiction under Section 60(5) of the Insolvency and Bankruptcy Code because they arise out of or relate to insolvency proceedings. It further held that provident fund dues protected by statute retain priority, and sums covered by Section 36(4)(a)(iii) do not form part of the liquidation estate. The earlier attachment was therefore not invalidated by moratorium, and the liquidator could not sustain an auction of the attached assets without addressing the provident fund claim under the applicable statutory mechanism. Case-Laws Insolvency and Bankruptcy Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406739