Bombay High Court Quashes ₹1.22-Crore EPFO Demand Against Resolved Company; Holds Section 7A Inquiry During IBC Moratorium Invalid and Pre-Resolution PF Claims Extinguished

Bombay High Court Sets Aside EPFO’s ₹1.22-Crore PF Demand; Holds Assessment Continued During IBC Moratorium Was Impermissible and Post-Resolution Recovery Cannot Survive Facts The petitioner, M/s Dolphin Offshore Enterprises (India) Limited, challenged an order dated 24 February 2023 passed by the Employees’ Provident Fund Organisation under Section 7A of the Employees’ Provident Fund and Miscellaneous…

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