{"id":2746,"date":"2025-10-01T13:15:01","date_gmt":"2025-10-01T13:15:01","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2746"},"modified":"2025-10-01T13:15:03","modified_gmt":"2025-10-01T13:15:03","slug":"ibbi-nclat-delhi-judgement-dated-15-09-2025-demand-by-epfo-based-on-inspection-report-made-after-initiation-of-moratorium-cannot-be-enforced","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/ibbi-nclat-delhi-judgement-dated-15-09-2025-demand-by-epfo-based-on-inspection-report-made-after-initiation-of-moratorium-cannot-be-enforced\/","title":{"rendered":"IBBI, NCLAT Delhi Judgement Dated 15\/09\/2025 &#8211; Demand by EPFO based on inspection report made after initiation of moratorium cannot be enforced\u00a0"},"content":{"rendered":"\n<p><em>Case of Harry Dhaul vs RPFC<\/em>,\u00a0\u00a0<em>NCLAT Delhi Judgement Dated 15<sup>th<\/sup>\u00a0September 2025.<\/em>\u00a0The appellate tribunal held that demand made by the EPFO on the basis of an inspection report made after initiation of moratorium is not enforceable as Section 14(1) of the IBC prohibits the initiation or continuation of assessment during the moratorium period.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1Lj4ZBl6AiqOnvDkz3icixhxsx0pEkoKl\/view?usp=sharing\"><em>(Link: NCLAT Delhi Judgement Dated 15\/09\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Harry Dhaul vs RPFC,\u00a0\u00a0NCLAT Delhi Judgement Dated 15th\u00a0September 2025.\u00a0The appellate tribunal held that demand made by the EPFO [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[66,69],"tags":[],"class_list":["post-2746","post","type-post","status-publish","format-standard","hentry","category-ibbi","category-judiciary-ibbi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - 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