https://www.taxtmi.com/caselaws?id=784774 Section 14(1)(a) of the Insolvency and Bankruptcy Code bars continuation of assessment proceedings against a corporate debtor during moratorium, including proceedings before statutory authorities. A claim founded on such barred assessment cannot be pursued in the corporate insolvency resolution process, and once a resolution plan is approved under Section 31(1), claims not included in the approved plan stand extinguished. EPFO demands based on assessment steps taken during the moratorium, where no corresponding claim was filed in the insolvency process, were therefore unenforceable after plan approval. en-us Fri, 09 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784774 Section 14(1)(a) of the Insolvency and Bankruptcy Code bars continuation of assessment proceedings against a corporate debtor during moratorium, including proceedings before statutory authorities. A claim founded on such barred assessment cannot be pursued in the corporate insolvency resolution process, and once a resolution plan is approved under Section 31(1), claims not included in the approved plan stand extinguished. EPFO demands based on assessment steps taken during the moratorium, where no corresponding claim was filed in the insolvency process, were therefore unenforceable after plan approval. Case-Laws IBC Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784774