https://www.taxtmi.com/caselaws?id=445942 Kerala HC dismissed a petition challenging tax assessment orders during CIRP proceedings. The petitioner argued the assessment was invalid as the Official Liquidator wasn't heard and claimed Section 14 IBC barred such proceedings. The court held that Section 14 IBC creates moratorium only for tax recovery, not assessment finalization. Since proper notice was given to the petitioner who responded, and hearing was conducted before finalizing the assessment orders, the challenge lacked merit and was dismissed. en-us Thu, 26 Oct 2023 00:00:00 +0530 Wed, 22 Nov 2023 21:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445942 Kerala HC dismissed a petition challenging tax assessment orders during CIRP proceedings. The petitioner argued the assessment was invalid as the Official Liquidator wasn't heard and claimed Section 14 IBC barred such proceedings. The court held that Section 14 IBC creates moratorium only for tax recovery, not assessment finalization. Since proper notice was given to the petitioner who responded, and hearing was conducted before finalizing the assessment orders, the challenge lacked merit and was dismissed. Case-Laws Insolvency and Bankruptcy Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445942