Section 14 of IBC does not create a bar for finalisation of the assessment and adjudication proceedings in respect of the taxes – Platino Classic Motors India Pvt. Ltd. Vs. Deputy Commissioner of Central Tax and Central Excise – Kerala High Court

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For an moratorium u/s 96 of IBC to come into force, insolvency application should be complete in all respects and without any procedural defects, mere uploading of an application cannot be taken as filing of an application |  Unless there is any repugnancy between the provisions of IBC 2016 and the provisions of SARFAESI Act, 2002, there is no question of IBC 2016 overriding the provisions of the SARFAESI Act, 2002 in totality – Jeny Thankachan Vs. Union of India and Ors. – Kerala High Court

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Is moratorium under Section 14(1) of the Insolvency and Bankruptcy Code, 2016 would apply to non-corporate debtor/debtors dealt under Section 141 of the Negotiable Instruments Act? – M/s PVS Memorial Hospital Vs. Dr. Satheesh Iype – Kerala High Court

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Adjudicating Authority is vested with the discretion and is legally bound to consider all relevant aspects, including the financial health and viability of the corporate debtor, while taking a decision on the application filed by the financial creditor – Mango Meadows Agricultural Pleasure Land (Pvt. Ltd.) Vs. Union of India – Kerala High Court

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