Authority: National Company Law Appellate Tribunal, Chennai Bench
Order Date: 28 August 2026
Case Overview
The National Company Law Appellate Tribunal (NCLAT) at Chennai has before it two cross-appeals. Company Appeal (AT) (CH) (Ins) No.30/2025 has been 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. A connected appeal, Company Appeal (AT) (CH) (Ins) No.179/2025, has been filed by the Regional Provident Fund Commissioner II against the Liquidator. The nature of the dispute, as indicated by the parties involved, concerns provident fund dues and their treatment during the corporate insolvency resolution process of Easun Reyrolle Ltd. The appeals arise from an order passed by the Adjudicating Authority (National Company Law Tribunal).
Final Outcome
The bench, comprising Justice N. Seshasayee (Member - Judicial) and Jatindranath Swain (Member - Technical), has not made any ruling on the merits of the case. The final order issued on 28.08.2026 is a procedural one, listing both connected appeals for a joint hearing on 30 October 2026 at 2:00 PM. The outcome of the underlying dispute regarding provident fund claims remains pending adjudication.
Topics: Insolvency, Statutory Dues, EPFO