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NATIONAL COMPANY LAW TRIBUNAL
Vinay Goel, Member (Judicial)
Regional Provident Fund Commissioner-II – Appellant
Versus
Attukal Devi Institute of Medical Sciences Ltd – Respondent
| Table of Content |
|---|
| 1. epf authority seeks priority admission of statutory dues claim. (Para 1 , 2 , 3 , 4) |
| 2. epf claims as trust assets with priority over liquidation estate. (Para 5 , 6 , 7 , 8 , 9) |
| 3. rp rejects late claim filed post-resolution plans. (Para 10 , 11 , 12 , 13 , 14 , 15 , 16) |
| 4. nclat bars epf assessments during cirp moratorium. (Para 17 , 18 , 19 , 20 , 21 , 22) |
| 5. moratorium prohibits quasi-judicial epf proceedings; no late claims post-coc. (Para 24 , 25 , 26 , 27 , 28 , 29) |
| 6. application dismissed for violating moratorium and timelines. (Para 30 , 31) |
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
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