Post-liquidation claims are not admissible where the liability arose after the liquidation commencement date.

Claims arising after the liquidation commencement date are not admissible in liquidation, because the liquidation framework permits only claims existing as on that date. Applying Regulation 16(2) of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016, the text states that orders passed after liquidation commencement generated a subsequent claim that fell outside the permissible liquidation claims process. The resulting rejection of claims under Sections 7A, 7Q and 14B was treated as legally justified, and no interference with that rejection was warranted.

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Issues: Whether claims under Section 7A, 7Q and 14B, arising from orders passed after the liquidation commencement date, could be admitted in the liquidation proceedings.

Analysis: The claim was based on orders passed after the liquidation commencement date, whereas only claims existing as on that date are admissible in liquidation. Regulation 16(2) of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016 was relied upon to hold that a claim arising subsequent to commencement of liquidation cannot be entertained by the liquidator. The later claim was therefore outside the permissible liquidation claims framework.

Conclusion: The rejection of the claim was in law and no interference was warranted; the appeals fail.

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