TaxTMI 
TaxTMI 
2023 (8) TMI 194
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....ny Law Tribunal, Chennai Bench' in IA No. 1027/CHE/2021 in IA/1228/IB/2020 in Company Petition No. IBA/42/2020, dated 21/03/2022, by which Order, the challenge to the Rejection of the 'Claim' by the Liquidator was dismissed by the 'Adjudicating Authority' on the grounds that the Appellant did not file any Order passed under the 'EPF &MP Act, 1952' and that no supporting documents have been enclosed in that regard. 2. The Corporate Debtor /'M/s Abra Motors Private Limited' was admitted into CIRP, vide Order dated 08/05/2020 and subsequently in IA/1228/IB/2020, the Liquidation of the Corporate Debtor was ordered, vide Order dated 16/04/2021. It is submitted by the Learned Counsel for the Appellant that a Claim was filed by the Appellant in....
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....year wise. The Learned Counsel for the Appellant submitted that the Claim was filed based upon the monthly returns filed by the Employer / Corporate Debtor, wherein the Corporate Debtor had defaulted the amount payable towards Provident Fund, Employers Pension Fund, Employees Deposit Linked Insurance Scheme and the Admission Charges. It is the case of the Appellant that as the dues claimed in this case is regarding short remittance by the Establishment, the Corporate Debtor declared in the monthly returns submitted, there is no requirement for any Assessment or Inquiry Order under Section 7A or any other provision of the 'EPF & MP Act. 1952' to be conducted as the dues are already admitted by the Employer. 6. It is seen from the record t....
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....d dearness allowance including the cash value of any food concession] paid to each of such employees: Provided that if there is no employee who is required or entitled to become a member of the Fund, the employer shall send a 'NIL' return (2) Every employer shall send to the Commissioner within fifteen days of the close of each month a return- (a) in Form 5 of the employees qualifying to become members of the Fund for the first time during the preceding month together with the declarations in Form 2 furnished by such qualifying employees, and (b) [in such form as the Commissioner may specify], of the employees leaving service of the employer during the preceding month: Provided that if there is n....
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....al Provident Fund Commissioner, any Deputy Provident Fund Commissioner, any Regional Provident Fund Commissioner, or any Assistant Provident Fund Commissioner may, by order,- (a) in a case where a dispute arises regarding the applicability of this Act to an establishment, decide such dispute; and (b) determine the amount due from any employer under any provision of this Act, the Scheme or the 3 [Pension] Scheme or the Insurance Scheme, as the case may be, and for any of the aforesaid purposes may conduct such inquiry as he may deem necessary];..."................................................................................................................... "1. Inquiries u/s 7A shall not be initiated f....