The NCLAT held that the claims of all eight EPFOs (Employees'...

The NCLAT held that the claims of all eight EPFOs (Employees' Provident Fund Organizations) u/ss 7A, 7Q, and 14B of the EPF Act must be treated equally. The entire amount claimed by the EPFOs should be paid from the attached bank accounts of the Corporate Debtor (CD). If the funds are insufficient, the remaining amount should be met by disposing of other assets of the CD. After settling the EPFO claims, the remaining funds will form part of the liquidation estate. The attachment orders on the CD's bank accounts by the respondents were removed. The liquidator, along with respondents 3 and 4, must ensure payment of PF dues to the respective PF authorities, after which the liquidator can proceed with the CD's liquidation process. The appeal was disposed of accordingly.