NCLAT Dismisses EPFO's Delayed CIRP Claim Appeal

NCLAT dismissed EPFO's appeal against NCLT Mumbai's order rejecting its delayed claim filed during CIRP.
The claim was based on an Area Enforcement Report dated 22.08.2024, prepared after the moratorium began on 19.12.2023.
The Tribunal upheld that assessment proceedings under Sections 7A, 7Q, and 14B cannot be initiated during the moratorium period.
The ruling reinforces that claims must be crystallized before CIRP commencement and filed within the stipulated timeline.