ORDER

1. This application is filed on 17.06.2022 by Shri Addanki Haresh the Liquidator of Right Engineers and Equipments India Private Limited, under Section 35 (1) (N) r/w Section 53 and 60 (5) (C) of Insolvency and Bankruptcy Code, 2016 interalia seeking to pass an order/direction whether the amounts claimed and payable by the Respondent PF Organisation under Section 7A and 7Q of EPF and MP Act, 1952 are the sums due to workmen and employees from the provident fund and to be considered in priority over other dues; pass an order whether the amounts towards the damages claimed by the Respondent PF Organisation under Section 14B of EPF & MP Act 1952 are dues to the Central Government and to be treated u/s 53 (1) (e) (i) of the IBC 2016.

2. It is stated that the Adjudicating Authority initiated CIRP process of the Corporate Debtor on 29.10.2019 and appointed the Applicant Mr. Addanki Haresh as IRP and later he was appointed as RP. Further, the maximum period permitted for completion of CIRP expired was on 26^th April 2020 and the same was further extended upto 22^nd November 2020. Even though one resolution plan was received during CIRP, but the same was not approved by the Committee of