NCLT Chandigarh dismissed EPFO's application seeking admission of revised provident fund claims totaling Rs. 22.30 crore against Vikas WSP Limited.
The tribunal held that revised claims filed 826 days after CIRP commencement cannot be entertained after resolution plan approval.
EPFO's original claim of Rs. 9.28 crore was fully admitted, but subsequent assessments during moratorium were invalid.
The order emphasizes finality in insolvency proceedings while acknowledging PF dues' statutory priority status.