HC allowed delay of 255 days in claim by EPFO as Provident Fund dues were excluded from liquidation estate of a company

Central Board of Trustees Vs Deputy Registrar (Madras High Court)

Conclusion: Provident fund dues were protected by statute and same were excluded from the liquidation estate of a company under Section 36(4)(a)(iii) of the Insolvency and Bankruptcy Code, 2016, thus, could not be denied to claimants on grounds of delay as it would defeat the object of protecting employees’ social security.

Held: The Corporate Debtor, K.N. Interior Designs and Engineering Pvt. Ltd., was ordered to be liquidated by th

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