https://www.taxtmi.com/caselaws?id=799194 Employees' provident-fund and gratuity dues remain outside the liquidation estate and cannot be distributed through the insolvency waterfall. An approved resolution plan must comply with applicable law, and the statutory first charge for provident-fund dues prevails. A successful resolution applicant must discharge provident-fund and gratuity dues in full, including statutory interest payable on provident-fund arrears. Such interest is distinct from damages imposed for default. en-us Wed, 09 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799194 Employees' provident-fund and gratuity dues remain outside the liquidation estate and cannot be distributed through the insolvency waterfall. An approved resolution plan must comply with applicable law, and the statutory first charge for provident-fund dues prevails. A successful resolution applicant must discharge provident-fund and gratuity dues in full, including statutory interest payable on provident-fund arrears. Such interest is distinct from damages imposed for default. Case-Laws IBC Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799194