Authority: National Company Law Appellate Tribunal, Chennai (Justice N. Seshasayee, Member (Judicial) and Jatindranath Swain, Member (Technical))

Order Date: 19 August 2026

Case Overview

This matter comprises two connected appeals (Company Appeal (AT) (CH) (Ins) No. 356/2025 and 358/2025) filed by The Recovery Officer/The Regional Provident Fund Commissioner of the Employees' Provident Fund Organisation (EPFO) against Amier Hamsa Ali Abbas Rawther, the Liquidator of Floram Shoes India Pvt. Ltd. The appeals pertain to the EPFO's claim in the corporate insolvency resolution process of Floram Shoes India Pvt. Ltd. The Tribunal noted that the matter pertains to the claim of the EPFO and requires the learned counsel appearing for the EPFO to categorize their case. This categorization is intended to enable the Tribunal to group ("punch") similar matters together for a convenient and efficient hearing.

Final Outcome

The Tribunal did not rule on the substantive merits of the EPFO's claim. The final outcome of this hearing is an adjournment. The Registry of the NCLAT was directed to publish this case in the supplementary list for the next hearing scheduled on 28 August 2026. The practical consequence is a delay in the adjudication of the EPFO's appeal until the case is properly categorized and grouped with similar matters.

Topics: Insolvency Claim, EPFO, NCLAT Proceeding