https://www.taxtmi.com/caselaws?id=798179 Insolvency moratorium under the IBC bars recovery-oriented provident fund inquiries against a corporate debtor during CIRP, even where statutory dues may otherwise be assessed. Once a provident fund claim has been dealt with under an approved and unchallenged resolution plan, pre-approval liabilities not preserved by that plan are extinguished and cannot be reassessed or recovered. Following a resolution plan involving a change in management or control, statutory immunity protects the restructured corporate debtor and its assets from recovery, damages, interest and prosecution relating to pre-CIRP defaults attributable to the former management. Consequently, assessed provident fund liabilities and coercive measures for such defaults cannot be enforced against the restructured entity. en-us Tue, 01 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798179 Insolvency moratorium under the IBC bars recovery-oriented provident fund inquiries against a corporate debtor during CIRP, even where statutory dues may otherwise be assessed. Once a provident fund claim has been dealt with under an approved and unchallenged resolution plan, pre-approval liabilities not preserved by that plan are extinguished and cannot be reassessed or recovered. Following a resolution plan involving a change in management or control, statutory immunity protects the restructured corporate debtor and its assets from recovery, damages, interest and prosecution relating to pre-CIRP defaults attributable to the former management. Consequently, assessed provident fund liabilities and coercive measures for such defaults cannot be enforced against the restructured entity. Case-Laws IBC Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798179