Authority: National Company Law Appellate Tribunal Principal Bench, New Delhi

Order Date: 13.10.2026

Case Overview

This is an order from the National Company Law Appellate Tribunal (NCLAT) in Company Appeal (AT) (Ins) No. 1325 of 2026 and an connected Interlocutory Application (I.A. No. 5178 of 2026). The appellant is the Employees Provident Fund Organisation (EPFO). The respondents include Vandana Garg, in her capacity as the Chairperson of the Monitoring Committee of Vilsons Roofing Products Pvt. Ltd. The hearing was conducted in hybrid mode.

The primary purpose of this specific order was to address and correct a factual inaccuracy recorded in the tribunal's previous order dated 28.09.2026. The error was in the 4th and 5th lines of that order, which incorrectly attributed a prayer to the "Ld. Counsel for the Respondent No. 1" when it was, in fact, made by the "Ld. Counsel for the Respondent No. 2". The tribunal issued a clarification that the text in the previous order should be read accordingly.

The tribunal heard arguments from the counsel for the Appellant (EPFO) as well as the counsel for Respondent No. 1 and Respondent No. 2. Following the conclusion of arguments, the tribunal reserved its final order.

The order provides procedural directions, permitting the learned counsel for the parties to file written submissions. These submissions are to be concise, containing not more than 3-4 pages, and must include relevant legal citations with specific paragraph references. The submissions are to be filed within four days from the order date (13.10.2026) and must use Times New Roman font with a size of 14.

Additionally, the counsel for Respondent No. 2 brought to the tribunal's attention a one-day delay in filing a reply to a delay condonation application previously filed by the Appellant (EPFO). The tribunal directed its office to take this belated reply on record immediately.

Final Outcome

The final judgment on the merits of the appeal has been reserved. The order's immediate outcomes are the correction of the clerical error in the previous order and the procedural directives regarding the filing of written submissions and the acceptance of a delayed reply.

Topics: NCLAT, Procedural Order, EPFO Claim