ORDER

1. The present application has been filed by the Regional Provident Fund Commissioner- II, under Section 60(5) of the Insolvency and Bankruptcy Code, 2016, read with Rule 11 of the National Company Law Tribunal Rules, 2016, with the following prayers: -

(a) To Allow the claim under 7-A, 14-B and 7-Q of the EPF & MP Act, 1952 of the Applicant, being an amount of Rs.3,15,17,942/-(Rupees 3 crore Fifteen Lakhs Seventeen Thousand Nine Hundred and Forty-Two Only) as per the Letter dated 22/08/2025 filed by the Applicant to the 2nd Respondent Resolution Professional, and the claim be considered as priority over other dues of the Corporate Debtor and delay if any be condoned;

(b) Direct the Resolution Professional herein to consider the claim of the Applicant in priority as per the provision of IBC and EPF & MP Act, 1952;

(c) To set Aside Annexure A 3 communication of the 2nd Respondent dated 23/08/2025 issued to the Applicant, be called (d) To condone the delay in filing claim before the 2nd Respondent.

(e) Such other and further reliefs as this Hon'ble Court deem fit and proper; Brief facts of the case

2. The Applicant is a statutory authority constituted under the Employees’ Provident F