EPFO's Belated CIRP Claim Appeal Dismissed as Infructuous

NCLAT Chennai dismisses EPFO's appeal against NCLT order rejecting its delayed claim in Soubhagya Laxmi Sugars insolvency.
EPFO filed claim 528 days late, after CoC approval of resolution plan, making it inadmissible under IBC timelines.
Appeal rendered infructuous as NCLT Bengaluru already approved resolution plan by Radiant Equity on October 1, 2024.
Tribunal upholds RP's rejection of belated claim, confirming strict adherence to CIRP timelines for creditor claims.