Petition remitted to liquidator to decide secured creditor (s.3(30)) claim of Rs 21,94,745; PF, pension, gratuity outside s.36

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....HC allowed the petition, set aside the impugned order dated 28.06.2024 and remitted the matter to the liquidator for adjudication on merits of the Petitioner's claim for Rs. 21,94,745/-. The HC held the liquidator's rejection of the Claim Statement as hyper-technical and unjustified for a two-day marginal delay, and emphasized the liquidator's fiduciary, non-partisan role. The HC recognized the Petitioner as a "secured creditor" under Section 3(30) of the IBC and reiterated that provident fund, pension and gratuity dues fall outside the liquidation estate under Section 36. The liquidator is directed to adjudicate the claim in accordance with the IBC and the Liquidation Regulations.....