https://www.taxtmi.com/caselaws?id=778856 A marginal two-day delay in challenging a liquidator's rejection of claim should be condoned where no substantive prejudice is shown and the dispute can be decided on merits. The liquidator's refusal on a technical limitation objection was found unsustainable, and the claim required fresh consideration. In insolvency, provident fund and allied statutory dues are treated as excluded from the liquidation estate, and claims asserting such protections, including secured creditor rights, cannot be rejected mechanically. The matter was remitted for fresh adjudication of the claim, with liquidation-related orders kept in abeyance pending that exercise. en-us Mon, 01 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778856 A marginal two-day delay in challenging a liquidator's rejection of claim should be condoned where no substantive prejudice is shown and the dispute can be decided on merits. The liquidator's refusal on a technical limitation objection was found unsustainable, and the claim required fresh consideration. In insolvency, provident fund and allied statutory dues are treated as excluded from the liquidation estate, and claims asserting such protections, including secured creditor rights, cannot be rejected mechanically. The matter was remitted for fresh adjudication of the claim, with liquidation-related orders kept in abeyance pending that exercise. Case-Laws IBC Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778856