https://www.taxtmi.com/article/detailed?id=10504 Moratorium under Section 14 of the Insolvency and Bankruptcy Code prohibits initiating or continuing proceedings against a corporate debtor-including proceedings under the GST law-during the corporate insolvency resolution process. The moratorium protects against recovery, enforcement of security interests and other actions that would deplete the debtor's assets, and it remains effective until completion of the resolution process or earlier cessation upon approval of a resolution plan or liquidation; the non-obstante clause in Section 60(6) excludes the moratorium period from limitation calculations. en-us Wed, 06 Jul 2022 10:10:37 +0530 Wed, 06 Jul 2022 10:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10504 Moratorium under Section 14 of the Insolvency and Bankruptcy Code prohibits initiating or continuing proceedings against a corporate debtor-including proceedings under the GST law-during the corporate insolvency resolution process. The moratorium protects against recovery, enforcement of security interests and other actions that would deplete the debtor's assets, and it remains effective until completion of the resolution process or earlier cessation upon approval of a resolution plan or liquidation; the non-obstante clause in Section 60(6) excludes the moratorium period from limitation calculations. Articles Goods and Services Tax - GST Wed, 06 Jul 2022 10:10:37 +0530 https://www.taxtmi.com/article/detailed?id=10504