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Post-Approval Protection & Asset Realization Suite

Liability Shields & Asset Recovery

Immunizing corporate acquirers against historical liabilities under IBC Section 32A, while arming lenders and liquidators with multi-jurisdiction asset tracing and CERSAI charge verification under Section 94/95.

Request Liability Shield Assignment Forensics ↗
Sec 32A
Clean Slate Acquirer Shield
Sec 94/95
Global Personal Guarantor Trace
CERSAI
Asset Multi-Mortgage Radar
§36(4)
EPFO & ESIC Labour Carve-Out
🌟 ACQUIRER IMMUNITY SUITE SECTION 32A CLEAN SLATE

Section 32A Clean Slate & Operational De-Attachment Shield

Extinguishes all pre-CIRP criminal prosecutions, ED/PMLA attachments, and legacy tax demands under the Supreme Court *Ghanshyam Mishra* and *Manish Kumar* doctrines. Packages ready-to-serve statutory notices for banks and revenue authorities to unfreeze operating assets on Day 1.

Secure Acquirer Shield
Turnaround: < 4 Hours | Binding Judicial Doctrines
Pre-CIRP Tax Extinguishment
Cancels all unsubmitted Income Tax, GST, and Customs demands (*Ghanshyam Mishra* rule).
PMLA & Criminal Attachment Immunity
Immediate lifting of ED, CBI, and police property seizures (*Manish Kumar v. UOI* doctrine).
Turnaround Director Protection
Shields nominee directors from past corporate debtor director disqualifications (*M.K. Rajagopalan*).
Ready-to-Serve De-Freezing Notices
Court-backed legal demand notices ready for service to banks and utilities to immediately restore operations.
Certified Deliverable: Section 32A Clean Slate Dossier + Ready-to-Serve Bank & Authority De-Freezing Notice Pack.
Supreme Court Doctrine Validated
Track B: Debt Enforcement & Recovery Suites

Guarantor Tracing & Liquidation Estate Realization

Trace promoter assets globally for Section 94/95 filings and quantify statutory priority carve-outs.

CROSS-BORDER TRACE Part III Sec 94/95

Personal Guarantor Net Worth & Global Asset Dossier

Maps promoter and personal guarantor assets across India, UAE, UK, and Singapore for personal insolvency filings under IBC Section 94/95. Traverses immovable properties, unlisted private shareholdings, CERSAI charges, and offshore trusts (*Lalit Kumar Jain doctrine*).

Asset Perimeter: Properties, unlisted shares, benami vehicles, foreign trusts.
Deliverable: Form B/C Part III Insolvency Evidence Dossier.
Multi-Jurisdiction Trace Trace Guarantor Assets →
SECURITY VERIFICATION Double Mortgage

CERSAI Asset Encumbrance & Multi-Mortgage Radar

Cross-examines asset-based and debtor-based registrations on CERSAI against MCA Form CHG-1 filings. Detects conflicting equitable mortgages, unregistered charges, and fraudulent multi-bank hypothecations on plant, machinery, and land parcels.

Reconciliation: CERSAI asset-based IDs vs. MCA Charge registers.
Deliverable: Security Interest Defect & Priority Audit.
Hypothecation Audit Audit Asset Charges →
SUPER-PRIORITY Section 36(4)

EPFO & ESIC Labour Super-Priority Arrears Audit

Quantifies statutory provident fund and employee state insurance arrears that sit outside the Section 53 liquidation estate under the Supreme Court *Moser Baer (2023)* and *Jalan Fritsch (2024)* doctrines, calculating exact priority carve-outs before bank payouts.

Statutory Scope: Section 36(4) exclusion from liquidation waterfall.
Deliverable: Secured Bank Net Waterfall Recovery Schedule.
Supreme Court Moser Baer Rule Audit Labour Dues →

Judicial Doctrine Matrix for Acquirer Liability Extinguishment

Binding Supreme Court precedents protecting the Successful Resolution Applicant.

Clean Slate Shield
Legal Principle Governing Precedent Statutory Protection Scope Operational Execution
Clean Slate Tax Extinguishment *Ghanshyam Mishra & Sons (2021)* All unsubmitted Income Tax, GST & Customs claims extinguished Immediate cancellation of pre-CIRP tax assessment orders
PMLA & Criminal Immunity *Manish Kumar v. UOI (2021)* Attachment of debtor assets by ED lapses upon plan approval De-freezing of corporate bank accounts and factory gates
Turnaround Director Protection *M.K. Rajagopalan (2023)* Directorship on target board without formal RoC debarment is valid Protection from Section 29A(e) disqualification contagion
Super-Priority Labour Exclusion *Moser Baer Karamchari Union (2023)* Provident fund & pension dues stand outside liquidation estate 100% priority settlement before secured financial lenders
Guarantor Liability Independent *Lalit Kumar Jain v. UOI (2021)* Resolution of corporate debtor does not discharge personal guarantor Simultaneous Section 95 asset recovery against promoters
Enforce Clean Slate Immunity & Maximize Asset Recoveries
Shield acquired enterprises from historical liabilities while initiating institutional cross-border tracing on defaulting guarantors.
Secure Acquirer Shield
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