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The Primacy of Moratorium: Analysis of NCLAT’s Decision on the Invalidity of EPF Assessments during Insolvency
Introduction The National Company Law Appellate Tribunal (NCLAT), Delhion January 3, 2025, delivered a pivotal judgment in the case Employees’ Provident Fund vs. Jaykumar PesumalArlani (RP of Decent Laminates Pvt.






