The National Company Law Appellate Tribunal (NCLAT), New Delhi has held that the EPFO dues from the post-liquidation assessment under section 7A of the EPF Act are not admissible. It was viewed that non-admission of the claim of the Appellant in liquidation proceeding shall not preclude it from taking such steps as available in law for realisation of its claim which arose after liquidation commencement date.
The Regional P.F. Commissioner, Employees’ Provident Fund Organization filed appeal challenging the order dated 21.03.2025 passed by the Adjudicating Authority (National Company Law Tribunal), Ahmedabad, Court-2 in IA No.114(AHM)2023 filed by the Appellant.