Authority: National Company Law Appellate Tribunal, Chennai (Justice N. Seshasayee - Member (Judicial) and Jatindranath Swain - Member (Technical))
Order Date: August 19, 2026
Case Overview
The National Company Law Appellate Tribunal (NCLAT) at Chennai heard two cross-appeals concerning the liquidation proceedings of Easun Reyrolle Ltd. Company Appeal (AT) (CH) (Ins) No.30/2025 was filed by CA Mahalingam Suresh Kumar, the Liquidator of Easun Reyrolle Ltd., against the Regional Provident Fund Commissioner II of the Employees Provident Fund Organisation (EPFO), Koramangala. The parallel appeal, Company Appeal (AT) (CH) (Ins) No.179/2025, was filed by the EPFO against the Liquidator. The matter specifically pertains to the claim of the EPFO against the corporate debtor in liquidation. The tribunal noted that the case involves provident fund claims and requires categorization for efficient hearing management.
Final Outcome
The tribunal did not issue a final ruling on the merits of the claims. Instead, it directed the learned counsel appearing for the EPFO to categorize their case to enable the tribunal to group similar matters for a convenient hearing. The Registry was instructed to publish this case in the supplementary list for the next hearing on August 28, 2026. The matter was adjourned pending this categorization.
Topics: NCLAT Proceedings, Corporate Insolvency, EPFO Claims