EPFO Claim Based on Post-Moratorium Assessment Not Admissible in CIRP: NCLAT Delhi

Employees Provident Fund Organisation Vs Subhlaxmi Investment Advisory Pvt. Ltd. (NCLAT Delhi) The appeal was filed under Section 61 of the Insolvency and Bankruptcy Code, 2006 (IBC) against the order dated 28.03.2025 passed by the National Company Law Tribunal, Cuttack Bench, approving a Resolution Plan in respect of the Corporate Debtor, M/s Metistech Fabrication Private Limited. The Appellant challenged the approval primarily on the ground that against its claimed provident fund dues of ₹18,33,528/-, the Resolution Plan provided only ₹5,000/-, allegedly because no proper claim was submi...