EPFO Appeal Dismissed on Post-Liquidation Claims

NCLAT dismisses EPFO's appeal against rejection of its belated claim against Oxygen Lifeline Retail in liquidation.
Appellant EPFO sought direction to accept claim based on assessments made after the 22.09.2022 liquidation commencement date.
Tribunal upholds Adjudicating Authority's order, citing precedent that only claims existing on liquidation date are entertainable.
The claim was rejected as it was filed late and based on assessment orders issued on 04.12.2023.