https://www.taxtmi.com/caselaws?id=787072 Unauthorised dealing with estate property during moratorium that produced receipt by related parties was treated as proceeds of the liquidation estate and ordered restored; the tribunal applied principles permitting summary restorative relief under the insolvency framework to protect creditor interests and preserve the liquidation estate. The tribunal emphasised timing and conduct of allegations, the absence of contemporaneous criminal proceedings, and close related party nexus as weakening the defence that the receipt was an independent unsecured loan, and upheld the deposit order with interest into the liquidation estate. en-us Fri, 20 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787072 Unauthorised dealing with estate property during moratorium that produced receipt by related parties was treated as proceeds of the liquidation estate and ordered restored; the tribunal applied principles permitting summary restorative relief under the insolvency framework to protect creditor interests and preserve the liquidation estate. The tribunal emphasised timing and conduct of allegations, the absence of contemporaneous criminal proceedings, and close related party nexus as weakening the defence that the receipt was an independent unsecured loan, and upheld the deposit order with interest into the liquidation estate. Case-Laws IBC Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787072