Case Law Analysis
|Bombay High Court
Section 7A EPF Assessment Quashed; IBC Moratorium Bars Continuation and Extinguishes Pre-Resolution Claims under Sec 31(6) | Bombay HC
An EPF assessment order issued during the CIRP was set aside because the IBC moratorium prevents continuation of such inquiries and the amendment to Section 31(6) extinguishes claims filed before resolution. The ruling limits employees’ provident-fund claims against insolvent companies and guides resolution professionals.