Whether claim under Section 14B of Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 assessed subsequent to the initiation of CIRP can be admitted in CIRP? – Employees Provident Fund Organization Vs. Rajat Mukherjee, Liquidator of Enviiro Bulkk Handling Systems Pvt Ltd. – NCLAT New Delhi
When the entire claim which was filed under 7A and 7Q of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 was paid to the Employees Provident Fund Organization (appellant), Hon’ble Appellate Tribunal fails to see any error in the order of the Adjudicating Authority in rejecting the application. It has been noticed by the Adjudicating Authority that claim under Section 14B was assessed by an order dated 16.6.2021 passed after initiation of CIRP proceedings. Adjudicating Authority has noted the judgment of this Tribunal in Regional Provident Fund Commissioner, Vatwa, EPFO vs. Manish Kumar Bhagat (2023) ibclaw.in 662 NCLAT which has rightly been relied upon for not accepting the claim which was subsequent to the initiation of CIRP.
