NCLT Indore dismissed EPFO's application to be impleaded as party in liquidation proceedings of M/s STL Exports Pvt Ltd.
EPFO sought to recover ₹44.10 lakh PF dues from auction purchaser Agrifriend Ventures LLP under Section 17-B of EPF Act.
Tribunal upheld its prior order dated 10.12.2025 which rejected EPFO's claim as time-barred and procedurally deficient.
Court found EPFO not a necessary party since its claim was already extinguished and no live controversy remained.