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
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
Judgment text
Full judgment text is not available in this record.