https://www.taxtmi.com/caselaws?id=798718 Section 32A immunity and the clean-slate principle extend to a corporate debtor sold as a going concern in liquidation, subject to satisfaction of statutory conditions. Pre-sale investigations, proceedings, non-compliances, penalties and liabilities that do not survive the insolvency process cannot be imposed on the purchaser merely because the sale occurs in liquidation rather than through CIRP. Requests for waivers or concessions under other statutory regimes must be made to the relevant statutory authorities. en-us Wed, 09 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798718 Section 32A immunity and the clean-slate principle extend to a corporate debtor sold as a going concern in liquidation, subject to satisfaction of statutory conditions. Pre-sale investigations, proceedings, non-compliances, penalties and liabilities that do not survive the insolvency process cannot be imposed on the purchaser merely because the sale occurs in liquidation rather than through CIRP. Requests for waivers or concessions under other statutory regimes must be made to the relevant statutory authorities. Case-Laws IBC Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798718