NCLT Dismisses EPFO Appeal Over Delayed PF Claim

NCLT Mumbai dismisses EPFO's appeal seeking Rs 31.58 lakh PF dues from liquidated Global Gallarie Agencies.
Tribunal rejects EPFO's 92-day delay condonation plea, citing insufficient cause for late filing.
Assessment orders for PF dues passed during CIRP moratorium deemed unenforceable under IBC Section 14.
Corporate debtor's sole asset sold by secured creditor SMFG India Credit, leaving no liquidation estate.