Section 14(1) IBC bars post-moratorium assessments; claims and undertakings based on such assessments held void ab initio

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....NCLAT held that the statutory dues claimant's assertions, based on assessment proceedings initiated after imposition of the moratorium under Section 14(1) of the IBC, were unenforceable. The SRA demonstrated that the claim arose from prohibited post-moratorium assessment activity and thus the AA's allowance of the principal claim and "tentative dues" could not stand. An affidavit undertaking by the SRA to pay such claims did not validate assessments made in breach of the moratorium; undertakings repugnant to statutory provisions under Section 14(1) are void ab initio and cannot be enforced by the AA. The appeal filed by the statutory dues claimant lacked merit and was dismissed.....