Authority: National Company Law Appellate Tribunal, Chennai (Justice N. Seshasayee - Member (Judicial) and Jatindranath Swain - Member (Technical))

Order Date: August 28, 2026

Case Overview

This is an appeal filed by The Regional Provident Fund Commissioner-II / Recovery Officer of the Employees' Provident Funds Organisation (EPFO) against CA V. Venkata Sivakumar, the Liquidator of Rathna Stores Pvt. Ltd., and two other respondents. The case involves a dispute between the provident fund authority and the liquidator of a company undergoing corporate insolvency proceedings. The appeal was listed for hearing on August 28, 2026, with representation from both parties - Mr. P.K. Panneer Selvam appearing for the appellant (EPFO) and Ms. Aishwarya S Nathan appearing for the third respondent.

Final Outcome

The NCLAT bench scheduled the next hearing of the appeal for October 30, 2026, at 2:00 pm. The tribunal did not make any substantive rulings on the merits of the case in this order, merely setting the date for the next hearing.

Topics: Corporate Insolvency, Provident Fund Claims