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Sundaresh Bhatt v. Central Board of Indirect Taxes and Customs | Judgment | Law on Tips

Judgment Library/Case record

Supreme Court of India

Sundaresh Bhatt v. Central Board of Indirect Taxes and Customs

(2023) 1 SCC 472

Decision date: 2022
Text availability: Summary or case record only
Bench: 2-Judge Bench

Source: landmark_precedents seed

Case summary

Moratorium under Section 14 prohibits tax authorities from taking coercive recovery or execution steps against assets of corporate debtor during CIRP.

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Principle

Moratorium under Section 14 prohibits tax authorities from taking coercive recovery or execution steps against assets of corporate debtor during CIRP.

Connected provisions and cases

interpretsThe Insolvency and Bankruptcy Code, 2016. · Section 14 Other decisions on this provision →

Related judgments

P. Mohanraj v. Shah Brothers Ispat Pvt. Ltd. · (2021) 6 SCC 258 · 2021 · 1 shared provision
Swiss Ribbons Pvt. Ltd. v. Union of India · (2019) 4 SCC 17 · 2019 · 1 shared provision

Judgment text

Full judgment text is not available in this record.

Judgment Library/Case record

Supreme Court of India

Sundaresh Bhatt v. Central Board of Indirect Taxes and Customs

(2023) 1 SCC 472

Decision date: 2022
Text availability: Summary or case record only
Bench: 2-Judge Bench

Source: landmark_precedents seed

Case summary

Moratorium under Section 14 prohibits tax authorities from taking coercive recovery or execution steps against assets of corporate debtor during CIRP.

Advertisement

Principle

Moratorium under Section 14 prohibits tax authorities from taking coercive recovery or execution steps against assets of corporate debtor during CIRP.

Connected provisions and cases

interpretsThe Insolvency and Bankruptcy Code, 2016. · Section 14 Other decisions on this provision →

Related judgments

P. Mohanraj v. Shah Brothers Ispat Pvt. Ltd. · (2021) 6 SCC 258 · 2021 · 1 shared provision
Swiss Ribbons Pvt. Ltd. v. Union of India · (2019) 4 SCC 17 · 2019 · 1 shared provision

Judgment text

Full judgment text is not available in this record.