ESI Dues in Trust Not Part of Liquidation Estate: NCLAT Delhi

Regional Director Vs Manish Kumar (NCLAT Delhi)

The appeal in Regional Director Vs Manish Kumar (NCLAT Delhi) was filed by the Regional Director of the Employees’ State Insurance (ESI) Corporation, challenging an order by the National Company Law Tribunal (NCLT), Ahmedabad Bench. The NCLT had dismissed the Corporation’s application seeking to keep the ESI dues lying with the Corporate Debtor (M/s Gupta Dyeing & Printing Mills Pvt. Ltd.) outside the liquidation estate. The Liquidator had treated the ESI claim of as that of an ope

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