https://www.taxtmi.com/caselaws?id=792473 A liability said to arise from an appellate real estate authority order passed during the Section 14 moratorium could not be enforced as a CIRP claim, because moratorium preserves the status quo and bars proceedings that create fresh enforceable liabilities against the corporate debtor. However, the resolution professional was still required to examine the underlying investment and project records, since the insolvency framework requires collation of claims and identification of genuine pre-existing debts that are otherwise ascertainable. On that basis, the claim could be verified and included if the payment and corresponding liability were substantiated from the record. en-us Wed, 27 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792473 A liability said to arise from an appellate real estate authority order passed during the Section 14 moratorium could not be enforced as a CIRP claim, because moratorium preserves the status quo and bars proceedings that create fresh enforceable liabilities against the corporate debtor. However, the resolution professional was still required to examine the underlying investment and project records, since the insolvency framework requires collation of claims and identification of genuine pre-existing debts that are otherwise ascertainable. On that basis, the claim could be verified and included if the payment and corresponding liability were substantiated from the record. Case-Laws IBC Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792473