Crystallised statutory dues are required before a claim can be pressed in insolvency proceedings; an internal communication is insufficient.

A statutory dues claim cannot be enforced in a corporate insolvency resolution process unless it has been crystallised by a valid assessment. The record showed that the document relied on by the claimant was only an internal communication and not a completed assessment order, so the amount had not been duly quantified when the insolvency process was underway. On that basis, the claim could not be admitted in the form asserted, and the rejection of the claim was left undisturbed.

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Issues: Whether a provident fund claim, based on dues not crystallised by a valid assessment at the relevant time, could be entertained in the corporate insolvency resolution process.

Analysis: The appeal challenged rejection of the claim on the premise that the dues had been quantified through an assessment. The record showed that the document relied upon was only an internal communication and not a completed assessment order. Since the amount claimed had not been crystallised by a valid assessment when the insolvency process was underway, the claim could not be enforced in that form in the corporate insolvency resolution process.

Conclusion: The challenge failed. The impugned rejection did not call for interference, and the claim could not be admitted on the basis asserted by the appellant.

Final Conclusion: The appeal was not entertained on merits and the rejection of the claim was left undisturbed.

Ratio Decidendi: A claim for statutory dues cannot be pressed in a corporate insolvency resolution process on the basis of an uncrystallised internal communication; a valid assessment is necessary before such claim can be treated as enforceable.

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