https://www.taxtmi.com/caselaws?id=787773 Insolvency proceedings and an NCLT-imposed moratorium render pending tribunal appeals infructuous, preventing adjudication while the moratorium subsists; parties may seek reinstitution later. The Insolvency and Bankruptcy Code's overriding effect requires that claims arising under other laws, including income-tax claims, be presented to and processed by the Official Liquidator under the insolvency distribution regime (including admission and distribution mechanisms such as Section 53(1)), so tax claims are to be dealt with in the liquidation/insolvency process rather than before the tribunal during moratorium. en-us Wed, 11 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787773 Insolvency proceedings and an NCLT-imposed moratorium render pending tribunal appeals infructuous, preventing adjudication while the moratorium subsists; parties may seek reinstitution later. The Insolvency and Bankruptcy Code's overriding effect requires that claims arising under other laws, including income-tax claims, be presented to and processed by the Official Liquidator under the insolvency distribution regime (including admission and distribution mechanisms such as Section 53(1)), so tax claims are to be dealt with in the liquidation/insolvency process rather than before the tribunal during moratorium. Case-Laws Income Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787773