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The Supreme Court, in its recent judgment titled Saranga Anilkumar Aggarwal vs. Bhavesh Dhirajlal Sheth and Ors. 2025 SCC OnLine SC 493, has held that the interim moratorium under Section 96 of the Insolvency and Bankruptcy Code, 2016 ("Code") would not be applicable to execution of regulatory penalties imposed by courts or tribunals.

In the recent decision of Ashok Dattatray Atre & Ors. v. State Bank of India & Ors.[1] National Company Law Appellate Tribunal ("NCLAT") has reiterated that the extension...