Company Appeal Allowed, Liquidator to Admit Claims per EPF Scheme.

The Company Appeal was allowed, setting aside the Adjudicating Authority's order. The liquidator was directed to admit the claims based on the establishment ledger, in accordance with the provisions of the Employees Provident Fund Scheme, 1952. No costs were awarded, and any pending interlocutory applications were closed.

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Issues involved:
The judgment addresses the challenge to the rejection of a claim by the liquidator based on non-submission of certain documents and the grounds for rejecting the claim.

Summary:

Issue 1: Challenge to Rejection of Claim
The appeal arose from the rejection of a claim by the liquidator due to non-submission of an order under the EPF & MP Act, 1952 and lack of supporting documents. The appellant had filed a claim for admission, but it was rejected for these reasons by the Adjudicating Authority.

Issue 2: Submission of Claim and Rejection
The Corporate Debtor, M/s Abra Motors Private Limited, was admitted into CIRP and subsequently ordered for liquidation. The appellant filed a claim for Rs. 26,16,268, which was acknowledged by the liquidator. Despite providing details of short remittances and establishment ledgers, the claim was rejected for not providing an Assessment Order and failing to reply to emails requesting additional documents.

Issue 3: Dispute over Claim Rejection
The appellant argued that no Assessment Order was necessary as the claimed dues were based on defaults by the Corporate Debtor, which were already admitted in monthly returns. The establishment ledger detailed the short remittances, and the appellant contended that no further inquiry was required under the EPF & MP Act, 1952.

Issue 4: Legal Interpretation and Precedents
The Tribunal analyzed the provisions of the Employees Provident Fund Scheme, 1952, regarding the preparation of contribution cards by the employer. It was noted that Sections 7A(a) and (b) of the Act are applicable only in cases of disputes, which were not present in this instance. The Tribunal also referred to a previous NCLAT decision and a Supreme Court ruling regarding full payment of Provident Fund dues, which supported the appellant's case.

Conclusion:
The Company Appeal was allowed, setting aside the Adjudicating Authority's order. The liquidator was directed to admit the claims based on the establishment ledger, in accordance with the provisions of the Employees Provident Fund Scheme, 1952. No costs were awarded, and any pending interlocutory applications were closed.

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