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FROM FRESH START TO FREE PASS? A CRITICAL APPRAISAL OF SECTION 32A IBC AND ITS IMPLICATIONS FOR CORPORATE ACCOUNTABILITY
This post is authored by Akshit Dwivedi, a 2nd-year B.A. LL.B. (Hons.) student at Hidayatuallah National Law University, Raipur INTRODUCTION IBC’s law is based on the two primary objectives of making the maximum value available to creditors and, at the same time, encouraging the revival of the companies that are in distress. In light of this, the introduction of Section 32A in 2019 represented a major shift: a corporate debtor is entitled to statutory immunity from of