Case Law Analysis
|National Company Law Appellate Tribunal
Section 14 IBC Moratorium Bars EPFO Claims Based on Post-CIRP Enforcement Reports : NCLAT
NCLAT rules that EPFO cannot file claims during Corporate Insolvency Resolution Process (CIRP) based on enforcement reports prepared after the moratorium under Section 14 of the Insolvency and Bankruptcy Code (IBC) commences. The decision reinforces that statutory creditors like EPFO must initiate assessment proceedings before CIRP begins to be admissible.