NCLT Dismisses EPFO's Rs 8.23 Cr Liquidation Claim

NCLT Kolkata dismisses EPFO's application seeking Rs 8.23 crore in provident fund damages and interest from Corporate Power Ltd's liquidation.
Tribunal condones 148-day filing delay but rejects claim as damages were quantified post-liquidation commencement in 2021.
EPFO argued statutory first charge over assets while Liquidator contended claims must exist as of liquidation date.
Court ruled post-liquidation assessments permissible but recovery must follow IBBI Liquidation Process Regulations timeline.