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    <title>2025 (9) TMI 337 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL, PRINCIPAL BENCH, NEW DELHI</title>
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    <description>NCLAT held that assessments and demands raised by EPFO under Sections 7A, 7Q and 14B pursuant to an inspection conducted after commencement of CIRP and during the moratorium are unenforceable against the corporate debtor. The tribunal found the post-moratorium demand and revised claim could not be pursued, set aside the EPFO&#039;s prayer to admit those claims, and allowed the appeal by the resolution professional, directing that such assessment-based demands not be enforced.</description>
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    <pubDate>Wed, 03 Sep 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=777848</link>
      <description>NCLAT held that assessments and demands raised by EPFO under Sections 7A, 7Q and 14B pursuant to an inspection conducted after commencement of CIRP and during the moratorium are unenforceable against the corporate debtor. The tribunal found the post-moratorium demand and revised claim could not be pursued, set aside the EPFO&#039;s prayer to admit those claims, and allowed the appeal by the resolution professional, directing that such assessment-based demands not be enforced.</description>
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