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Assessment proceedings cannot be continued by EPFO after initiation of moratorium u/s. 14(1) of IBC
Case Law Details
- Case Name
- Employees’ Provident Fund Organization Regional Office Vs Jaykumar Pesumal Arlani (NCLAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- NCLAT
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Employees’ Provident Fund Organization Regional Office Vs Jaykumar Pesumal Arlani (NCLAT Delhi)
NCLAT Delhi held that after initiation of moratorium under section 14(1) of the Insolvency and Bankruptcy Code, 2016 [IBC], no assessment proceedings can be continued by EPFO. Accordingly, appeal dismissed.
Facts- The Corporate Insolvency Resolution Process against the Corporate Debtor – Decent Laminate Pvt. Ltd. Commenced after an order dated 03.05.2021 passed by NCLT, Ahmedabad Bench.
The Appellant initiated proceedings u/s. 7A of the Employees’ Provident Fund & Misc. Provisions Act, 195...
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