Assessment Proceedings To Continue Or Stop During Moratorium Under IBC? A Judicial Flip Flop
In this article, we will unpack the inconsistent positions taken by the Supreme Court and the NCLAT while interpreting the same set of provisions of the Insolvency and Bankruptcy Code (IBC). First, the importance of the moratorium will be analyzed. Second, the extent to which the moratorium can restrain authorities created under respective statutes like the Customs Act and Employees’ […]
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