https://www.taxtmi.com/caselaws?id=790770 EPFO claims based on an Area Enforcement Report generated after commencement of CIRP, where the demand had not been crystallised under Section 7A, were treated as inadmissible during the moratorium under Section 14 of the Insolvency and Bankruptcy Code. The Tribunal noted that continuation of assessment proceedings during CIRP was barred, and the delay in lodging the claim with the absence of a pre-existing adjudicated demand supported rejection. The refusal to admit the EPFO claim was therefore upheld. en-us Tue, 28 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790770 EPFO claims based on an Area Enforcement Report generated after commencement of CIRP, where the demand had not been crystallised under Section 7A, were treated as inadmissible during the moratorium under Section 14 of the Insolvency and Bankruptcy Code. The Tribunal noted that continuation of assessment proceedings during CIRP was barred, and the delay in lodging the claim with the absence of a pre-existing adjudicated demand supported rejection. The refusal to admit the EPFO claim was therefore upheld. Case-Laws IBC Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790770