Demand by EPFO based on inspection report made after initiation of moratorium cannot be enforced

Harry Dhaul Vs Regional Provident Fund Commissioner — II (NCLAT Delhi) NCLAT Delhi held that demand made by the EPFO on the basis of an inspection report made after initiation of moratorium is not enforceable as Section 14(1) of the IBC prohibits the initiation or continuation of assessment during the moratorium period. Facts- The present two Appeals have been filed against the same impugned dated 03.07.2024 which has been passed by the Adjudicating Authority (National Company Law Tribunal, Court-IV, Mumbai Bench). By the impugned order, the Adjudicating Authority has approved the Resolutio...