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    <title>RAID CONDUCTED BY GST DEPARTMENT ON CORPORATE DEBTOR DURING MORATORIUM</title>
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    <description>Tax authorities conducted search, seized books of account and issued summons to the Resolution Professional during an insolvency moratorium. While tax determination steps may be permissible, coercive measures that seize records, interfere with the Resolution Professional&#039;s control or impede the time bound resolution process are inconsistent with moratorium protection under Section 14 and therefore prohibited.</description>
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      <description>Tax authorities conducted search, seized books of account and issued summons to the Resolution Professional during an insolvency moratorium. While tax determination steps may be permissible, coercive measures that seize records, interfere with the Resolution Professional&#039;s control or impede the time bound resolution process are inconsistent with moratorium protection under Section 14 and therefore prohibited.</description>
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