https://www.taxtmi.com/caselaws?id=425276 Section 14 of the Insolvency and Bankruptcy Code bars continuation of proceedings against a corporate debtor during moratorium, and Section 33(5) imposes a similar bar during liquidation. Provident fund determination orders and recovery notices issued after commencement of moratorium and after liquidation were treated as proceedings against the corporate debtor in the prohibited period and could not be sustained. Proceedings under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act were also held to be judicial in nature, involving inquiry and determination of dues, and therefore fall within the moratorium and liquidation bar. en-us Fri, 15 Jul 2022 00:00:00 +0530 Wed, 20 Jul 2022 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425276 Section 14 of the Insolvency and Bankruptcy Code bars continuation of proceedings against a corporate debtor during moratorium, and Section 33(5) imposes a similar bar during liquidation. Provident fund determination orders and recovery notices issued after commencement of moratorium and after liquidation were treated as proceedings against the corporate debtor in the prohibited period and could not be sustained. Proceedings under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act were also held to be judicial in nature, involving inquiry and determination of dues, and therefore fall within the moratorium and liquidation bar. Case-Laws Insolvency and Bankruptcy Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425276