NCLT Orders Income Tax Refund of ₹30.16 Lakh to Sanwaria Consumer

NCLT Indore directs Income Tax Department to refund ₹30.16 lakh adjusted against pre-CIRP dues during moratorium period.
Tribunal finds tax refund adjustment during CIRP violates Section 14 of Insolvency and Bankruptcy Code, 2016.
Resolution Professional successfully challenged department's set-off of refunds for AY 2021-22 to 2023-24 against admitted claims.
Order emphasizes moratorium applies to all creditors including statutory authorities, preserving corporate debtor's assets.