EPFO Appeal on Delayed Liquidation Claim Rejected

NCLAT dismisses EPFO's appeal against NCLT order rejecting its delayed claim in S.T.L Exports liquidation.
Appellant EPFO sought to file claim based on assessment orders passed after liquidation commencement date.
Tribunal upholds that claims arising after liquidation commencement date are not admissible under IBC.
Liquidator confirmed liquidation proceedings for S.T.L Exports Pvt. Ltd. are already completed.