https://www.taxtmi.com/article/detailed?id=14883 Moratorium under the Insolvency and Bankruptcy Code prevents initiation or continuation of assessment and recovery proceedings against a corporate debtor while CIRP is in force; the Code's overriding effect displaces inconsistent provisions of other enactments, and actions taken by tax authorities during the moratorium are barred, though proceedings may be revived after the moratorium ceases if legally permissible. en-us Sat, 26 Jul 2025 08:41:24 +0530 Sat, 26 Jul 2025 08:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14883 Moratorium under the Insolvency and Bankruptcy Code prevents initiation or continuation of assessment and recovery proceedings against a corporate debtor while CIRP is in force; the Code's overriding effect displaces inconsistent provisions of other enactments, and actions taken by tax authorities during the moratorium are barred, though proceedings may be revived after the moratorium ceases if legally permissible. Articles Corporate Laws / IBC / SEBI Sat, 26 Jul 2025 08:41:24 +0530 https://www.taxtmi.com/article/detailed?id=14883