NCLT Bench VI orders Income Tax Department to refund ₹29.78 lakh adjusted against pre-CIRP dues of Dion Global Solutions.
Tribunal declares tax refund adjustment during moratorium as void, violating Section 14 of IBC 2016.
Income Tax Department failed to file claims during CIRP despite public announcement and was proceeded ex-parte.
Resolution Professional pursued multiple grievances before approaching NCLT for recovery of corporate debtor's assets.