Liquidation claims for CIRP salary and superannuation dues must be filed before the liquidator for lawful consideration.

Where a corporate debtor has entered liquidation, salary claims for the CIRP period and superannuation benefits are to be pursued before the liquidator rather than through immediate adjudication by the tribunal. The tribunal directed the applicants to file their claims with full particulars before the liquidator for consideration in accordance with law. It also noted that the superannuation claim substantially related to the pre-CIRP period and should be lodged as an operational creditor claim and processed under the liquidation framework.

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Issues: Whether the applicants were entitled to immediate adjudication of salary dues for the CIRP period and superannuation benefits, or whether the claims had to be pursued before the liquidator after liquidation of the corporate debtor.

Analysis: The Corporate Debtor had already been ordered into liquidation, and the Bench directed that the applicants place their claims before the liquidator with proper details. It was also noted that the claim for superannuation benefits substantially related to the pre-CIRP period and should be lodged as an operational creditor claim, to be considered by the liquidator in accordance with law.

Outcome: The applicants were directed to approach the liquidator for consideration of their salary and superannuation claims in accordance with law.

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