Provident fund claim based on post-CIRP enforcement report was rejected because liability had not crystallised before filing.

A claim based on an Area Enforcement Report prepared after commencement of CIRP and after the moratorium came into force was held not admissible where liability under the provident fund regime had not been crystallised under Section 7A before the claim was filed. The Tribunal applied its earlier view on the same class of AEOR-based claims and noted the belated filing, concluding that proceedings initiated during the moratorium could not be pursued for admission of the claim. Interference with the impugned order was declined.

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Issues: Whether a claim founded on an Area Enforcement Report and filed after commencement of the corporate insolvency resolution process, without crystallisation of liability under the provident fund regime, could be admitted.

Analysis: The claim was based on an Area Enforcement Report prepared after commencement of CIRP and after the moratorium had come into force. The liability under Section 7A had not been crystallised before the claim was lodged, and the application was also filed belatedly. In these circumstances, the Tribunal applied the earlier view that proceedings initiated during the moratorium could not be pursued for admission of such a claim, and relied on its prior decision on the same class of claim founded on an AEOR report.

Conclusion: The claim was not liable to be admitted, and interference with the impugned order was declined.

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