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    <title>2026 (3) TMI 310 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL, CHENNAI</title>
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    <description>Employee claim verification under the Insolvency and Bankruptcy Code requires compliant proof under the liquidation regulations. Claims partially admitted or rejected by the Liquidator may be challenged through the statutory remedy; failure to do so gives the determination finality and restricts later challenges to resolution-plan approval. Committee of Creditors decisions based on admitted claims, supported by Form H and performance security, receive limited judicial review, particularly where unanimously approved. Resolution plans must provide for statutory employee dues, including EPF, gratuity and earned leave, with priority treatment where applicable and enforceable payment mechanisms. The Resolution Professional must ensure payments comply with approved plan terms.</description>
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