https://www.taxtmi.com/caselaws?id=790681 A claim in CIRP must rest on a crystallised liability supported by a valid assessment or determination. Where no assessment under section 7A had been completed at the relevant time, an internal communication or tentative report did not by itself crystallise the dues or establish a claim capable of admission in CIRP. On that basis, the proposed claim could not be entertained, and the rejection of the application was upheld. The document states that an internal communication, without a duly assessed liability, is insufficient to found a CIRP claim. en-us Mon, 27 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790681 A claim in CIRP must rest on a crystallised liability supported by a valid assessment or determination. Where no assessment under section 7A had been completed at the relevant time, an internal communication or tentative report did not by itself crystallise the dues or establish a claim capable of admission in CIRP. On that basis, the proposed claim could not be entertained, and the rejection of the application was upheld. The document states that an internal communication, without a duly assessed liability, is insufficient to found a CIRP claim. Case-Laws IBC Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790681