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NATIONAL COMPANY LAW TRIBUNAL
Brajendra Mani Tripathi, Judicial Member, Man Mohan Gupta, Technical Member
Employees Provident Fund Organisation – Appellant
Versus
Naveen Khandelwal – Respondent
| Table of Content |
|---|
| 1. ia seeks priority for epf dues post-liquidation. (Para 1 , 2 , 3) |
| 2. parties argue timelines and exclusions. (Para 4 , 5) |
| 3. post-liquidation assessments inadmissible. (Para 6 , 7 , 8 , 9 , 10) |
| 4. nclat precedents bar post-lcd claims. (Para 12 , 13 , 14 , 15 , 16 , 17) |
| 5. ia dismissed; claim rejected. (Para 21 , 22 , 23) |
Mr. Man Mohan Gupta, Hon’ble Member (T)
Appearance:
For the Applicant : Ms. Darshana Baghel, Adv.
For the Respondent : Mr. Navin Khandelwal, Liquidator J U D G E M E N T
1. This Interlocutory Application is filed on 19.07.2024, under Section 60(5) of the Insolvency and Bankruptcy Code, 2016 (the IB Code, 2016), read with the National Company Law Tribunal Rules, 2016 (the NCLT Rules, 2016) by the Regional Provident Fund Commissioner, EPFO, Indore (the Applicant) against Mr Naveen Khandelwal (the Respondent), Liquidator of M/s Oxygen Lifeline Retail Pvt. Ltd. (the Corporate Debtor).
2. Through this present Application, the Applicant seeks following directions given below:
a) To direct the Respondent/Liquidator to allow the claim of the Applicant amounting to Rs. 1,12,82,232/- (Rupees One Crore Twelve Lakh Eighty- Two Thousand Two Hundred Thirty-Two only) as s
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