https://www.taxtmi.com/caselaws?id=784297 Once moratorium under the Insolvency and Bankruptcy Code begins, no fresh assessment under Sections 7Q and 14B of the EPF Act can be initiated or continued against the corporate debtor to fasten pecuniary liability. The fact that the liability related to a pre-insolvency period did not permit post-moratorium assessment proceedings. The resulting claim based on such assessment was therefore not admissible in the insolvency process, and the rejection of the application was upheld in law. en-us Mon, 08 Sep 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784297 Once moratorium under the Insolvency and Bankruptcy Code begins, no fresh assessment under Sections 7Q and 14B of the EPF Act can be initiated or continued against the corporate debtor to fasten pecuniary liability. The fact that the liability related to a pre-insolvency period did not permit post-moratorium assessment proceedings. The resulting claim based on such assessment was therefore not admissible in the insolvency process, and the rejection of the application was upheld in law. Case-Laws IBC Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784297