Provident fund dues are to be paid in full by Corporate Debtor

Assam Tea Employees Provident Fund Organization Vs Madhur Agarwal (NCLAT) NCLAT Delhi held that provident fund dues are not the assets of the Corporate Debtor and they have to be paid in full of all the pending dues of the Provident Fund Contribution, Provident Fund Administrative Cost, Interest for delay etc. Facts- The Adjudicating Authority vide order dated 21.01.2020 initiated Corporate Insolvency Resolution Process (‘CIRP’) against Corporate Debtor HAIL Tea Limited. The Appellant submitted claim of Rs. 2,10,13,797.92/- on account of default on part of the Corporate Debtor to deposit i...