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NATIONAL COMPANY LAW TRIBUNAL
Brajendra Mani Tripathi, J, Man Mohan Gupta, T
Employees Provident Fund Organization – Appellant
Versus
Anil Agrawal Liquidator STL Exports Pvt Ltd – Respondent
| Table of Content |
|---|
| 1. interlocutory application under insolvency laws for pf dues. (Para 1 , 2 , 4) |
| 2. claims based on assessments made after liquidation commencement. (Para 3 , 5 , 6 , 10) |
| 3. court's observations on claims validity. (Para 8 , 9) |
| 4. court ruling on inadmissibility of post-liquidation claims. (Para 21) |
| 5. final ruling on claims dismissal. (Para 22 , 23) |
JUDGEMENT
1. This Interlocutory Application is filed on 05.05.2025, under Section 60 (5) of the Insolvency and Bankruptcy Code, 2016 (the IB Code, 2016), read with Rule 11 of the National Company Law Tribunal Rules, 2016 (the NCLT Rules, 2016) by the Assistant Provident Fund Commissioner, EPFO, Gwalior (the Applicant) against Mr Anil Agrawal (the Respondent), Liquidator of M/s STL Exports Pvt. Ltd. (the Corporate Debtor).
2. Through this present Application, the Applicant seeks following directions given below:
a) To direct the Respondent/Liquidator to forthwith admit and accept the statutory claim of the Applicant towards provident fund dues amounting Date of Order: 10.12.2025 to Rs. 44,10,204/- (Rupees Forty-Four Lakh Ten Thousand Two Hundred and Four only), together with Damages and accrued statutory Interest until realizat
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