NCLAT dismisses EPFO's appeal seeking Rs 61.36 lakh claim priority in Dhruv Wellness Ltd CIRP.
Tribunal upholds NCLT order rejecting EPFO's claim filed after CIRP initiation without proper assessment.
EPFO's claim was based on internal calculation, not formal Section 7A assessment order.
Appellant argued no assessment occurred, but tribunal found no grounds to interfere with impugned order.