https://www.taxtmi.com/caselaws?id=777848 Section 14 moratorium under the Insolvency and Bankruptcy Code bars continuation of provident fund assessment proceedings after commencement of CIRP where they culminate in a pecuniary liability against the corporate debtor. An assessment or demand completed during the moratorium cannot be enforced against the debtor, and a claim founded on such post-moratorium assessment cannot be admitted in CIRP. The appellate tribunal also noted that a direction to furnish employee-wise details and reassess the claim was unnecessary once the underlying assessment and demand were impermissible during the moratorium. en-us Wed, 03 Sep 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777848 Section 14 moratorium under the Insolvency and Bankruptcy Code bars continuation of provident fund assessment proceedings after commencement of CIRP where they culminate in a pecuniary liability against the corporate debtor. An assessment or demand completed during the moratorium cannot be enforced against the debtor, and a claim founded on such post-moratorium assessment cannot be admitted in CIRP. The appellate tribunal also noted that a direction to furnish employee-wise details and reassess the claim was unnecessary once the underlying assessment and demand were impermissible during the moratorium. Case-Laws IBC Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777848