NCLT Dismisses Jindal Saw's Challenge to EPFO Attachment

NCLT Hyderabad dismissed Jindal Saw's application seeking to set aside an EPFO attachment order for Rs 1.42 crore in provident fund dues.
The tribunal ruled that provident fund dues must be paid in full by the resolution applicant, notwithstanding the approved resolution plan.
The dues pertained to the period April 2018 to July 2021 and included amounts assessed under Sections 14B and 7Q of the EPF Act.
The order reinforces that statutory PF obligations survive the corporate insolvency resolution process and are not extinguished by plan approval.