Claim filed by EPFO subsequent to liquidation cannot be accepted

Regional P.F. Commissioner Vs Alok Kailash Saksena Liquidator of Gujarat Foils Ltd. & Anr (NCLAT Delhi) NCLAT Delhi held that claim under Section 7Q and Section 14B of the EPF Act by EPFO subsequent to liquidation commencement date is not acceptable. Accordingly, appeal dismissed. Facts- CIRP of the Corporate Debtor- M/s. Gujarat Foils Limited commenced by the order dated 30.11.2017. Adjudicating Authority vide order dated 16.09.2019 directed for liquidation of the Corporate Debtor. The Appellant concluded the inquiry u/s. 7A of the EPF Act, 1952 on 11.10.2021 determining the Provident Fun...