Regional Provident Fund Commissioner v. M/S.S and S Industries and Enterprises Ltd.
Case brief
What is this about?
Madras HC writ appeal W.A.2225/2024 by Regional Provident Fund Commissioner/EPFO (adv. S. Viswanathan) v. M/s S & S Industries and Enterprises Ltd (in liquidation, adv. A.G. Sathyanarayana) & CGIT Chennai; challenge to Writ Court order dated 09.07.2021 in WP 8181/2014 granting liberty to prefer claim petition amid NCLT liquidation; EPF & MP Act 1952 Section 14B and 7Q dues (Rs.70,20,240/- and Rs.22,39,048/- for Nov 1997–Feb 1998); NCLT liquidated company 09.04.2021; IRP adjudicated claim 13.09.2021 with 17% per annum cap per EPF Appellate Tribunal; gross Rs,57,93,505/- less remission Rs.12,48,793/- = net admitted Rs.45,44,528/-; no interference found; writ appeal closed, no costs; decision dated 13.10.2025.
What did the court decide?
In view of the above developments (liquidation of the company by the NCLT on 09.04.2021 and adjudication of the EPF claim by the IRP on 13.09.2021, with net dues of Rs.45,44,528/- admitted per the EPF Appellate Tribunal's order), no interference was required with the order passed in the Writ Petition and no further effective orders could be passed in this matter; accordingly the Writ Appeal stands closed, with no costs.