https://www.taxtmi.com/caselaws?id=441197 During a CIRP moratorium, tax authorities may assess liability, but they cannot use coercive search, seizure or summons that goes beyond a permissible assessment exercise. The text states that the GST authority searched the corporate debtor's premises, seized records and summoned the resolution professional while moratorium protection was in force, and that these acts were treated as inconsistent with the statutory bar under the Insolvency and Bankruptcy Code. It further notes that the seized records were ordered to be returned, the summons was set aside, and compensatory costs were awarded with liberty to recover them from responsible officials. en-us Wed, 26 Jul 2023 00:00:00 +0530 Thu, 03 Aug 2023 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441197 During a CIRP moratorium, tax authorities may assess liability, but they cannot use coercive search, seizure or summons that goes beyond a permissible assessment exercise. The text states that the GST authority searched the corporate debtor's premises, seized records and summoned the resolution professional while moratorium protection was in force, and that these acts were treated as inconsistent with the statutory bar under the Insolvency and Bankruptcy Code. It further notes that the seized records were ordered to be returned, the summons was set aside, and compensatory costs were awarded with liberty to recover them from responsible officials. Case-Laws Insolvency and Bankruptcy Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441197