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    <title>2021 (3) TMI 109 - NATIONAL COMPANY LAW TRIBUNAL , KOCHI BENCH</title>
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    <description>Provident fund contribution, interest and damages under the Employees&#039; Provident Funds and Miscellaneous Provisions Act, 1952 were treated as statutory dues outside the liquidation estate under the Insolvency and Bankruptcy Code, so they need not be filed as claims in Form G. The scheme also recognised priority for provident fund dues, including the first charge claimed under provident fund law, and the liquidator was required to take the EPFO&#039;s communicated claim into account while determining stakeholder payments in liquidation.</description>
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      <description>Provident fund contribution, interest and damages under the Employees&#039; Provident Funds and Miscellaneous Provisions Act, 1952 were treated as statutory dues outside the liquidation estate under the Insolvency and Bankruptcy Code, so they need not be filed as claims in Form G. The scheme also recognised priority for provident fund dues, including the first charge claimed under provident fund law, and the liquidator was required to take the EPFO&#039;s communicated claim into account while determining stakeholder payments in liquidation.</description>
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