JUDGMENT

(Hybrid Mode)

Per : Justice Sharad Kumar Sharma, Member (Judicial):

(A) Company Appeal (AT) (CH) (Ins) No.72/2024:

1. The Appellant herein, i.e., the Employees Provident Fund Organization, challenges the impugned order dated 19.01.2024 rendered by the Ld. NCLT, Chennai in IA (IBC)/1785 (CHE)/2023, which was preferred in IA (IBC)/1228(CHE)/2022 in IBA/42/2020 by the Appellant, under Section 60 (5) of the I & B Code, 2016.

2. In the aforesaid application, the Appellant had prayed for issuance of a direction to the Respondents in the Company Petition, i.e., the Liquidator of M/s. Abra Motors Private Limited, the Company under Liquidation, to recover and realize from the assets of the Corporate Debtor the amount due to be paid to the Appellant, and if the same has already been distributed, to recover it, and to pay the EPFO dues on a priority basis over other Creditors, and to furnish the complete payment details, address, and other contact details regarding the quantification and distribution of money, including to whom and when it was distributed.

3. The facts which emerged for consideration are that the Corporate Debtor was established under the provisions of the Companies Act a