EPF dues assessment and penalties during IBC s.14 moratorium-demands not filed in CIRP held unenforceable post-resolution plan

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....Whether EPF authorities could initiate/continue assessment under ss. 7A, 7Q and 14B of the EPF Act and raise consequent demands during the s. 14 IBC moratorium, and thereafter enforce such dues against the successful resolution applicant, was decided. The tribunal held that once CIRP commences, moratorium bars initiation or continuation of assessment proceedings that fasten pecuniary liability on the corporate debtor; any demand founded on inspections/assessments undertaken and concluded during moratorium, and not lodged as a claim in CIRP, cannot be enforced even through post-plan notices or summons. Accordingly, the impugned EPF demands were set aside, the successful resolution applicant's appeal was allowed to that extent, and the EPF authority's cross-appeal seeking priority was rejected - NCLAT....