# In the matter of Employees' Provident Fund Organization vs. Dr. Madurai Sundaram Sankar & Ors.

> NCLAT judgment dated 2025-04-22. Citation: TCN-2025-NCLAT-00100. The Employees' Provident Fund Organization (EPFO) filed two Company Appeals (AT) (CH) (Ins)…

- **Court:** NCLAT
- **Order date:** 22 Apr 2025
- **Citation:** TCN-2025-NCLAT-00100
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/employees-provident-fund-organization-vs-dr-madurai-sundaram-sankar-ors-535c0305

## Summary

### Background

The Employees' Provident Fund Organization (EPFO) filed two Company Appeals (AT) (CH) (Ins) No. 193/2025 and 194/2025 against Dr. Madurai Sundaram Sankar, the Resolution Professional (RP) of M/s. Neueon Towers Limited, and a consortium of M/s. Preca Solutions India Private Limited, Mr. Madala Srinivasu, and Ms. Madala Anithaa, the Successful Resolution Applicant (SRA) of M/s. Neueon Towers Limited. The appeals challenged an order dated 2025-01-29 passed in IA No. 2245/2024, where the EPFO sought directions to the RP to accept their claim under Section 42 of the I&B Code. The EPFO had previously filed similar applications (IA No. 42/2021 and IA(IBC) No. 236/2021) in CP(IB) No. 679/7/HDB/2018, which were adjudicated upon. The Tribunal rejected the EPFO's

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## Facts

The Employees' Provident Fund Organization (EPFO) filed Company Appeals against the Resolution Professional (RP) and Successful Resolution Applicant (SRA) of M/s. Neueon Towers Limited, challenging an order passed in IA No. 2245/2024. In IA No. 2245/2024, the EPFO sought directions to the RP to accept their claim under Section 42 of the I&B Code. The EPFO had previously filed similar applications (IA No. 42/2021 and IA(IBC) No. 236/2021) in CP(IB) No. 679/7/HDB/2018, which were adjudicated upon. The Tribunal rejected the EPFO's applications, citing res judicata and abuse of process. The SRA had already made a provision of Rs. 47,28,242/- for EPF dues. The EPFO filed IA No. 2246/2024, seeking a direction to the RP to accept their claim of Rs. 41,87,527/- along with

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## Issues and analysis

### Issue 1: Whether the Appellant can repeatedly file applications under Section 42 of the I&B Code for the …

**Ratio:** Recurring resort to judicial proceedings for the same cause of action is an abuse of

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**Reasoning:** The Tribunal found that the Appellant had already filed similar applications seeking the

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**Interpretation:** Section 42 of the I&B Code provides a mechanism for creditors to file

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**Application:** The Appellant's repeated filing of applications under Section 42 for the same

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## Parties

- **Judges:** Sharad Kumar…; Jatindranat…
- **Appellants:** Employees…
- **Respondents:** Neueon Towers…; Madurai Sundaram…

## Timeline

- **2025-01-29 — Impugned…**: Order passed in IA No. 2245/2024, which…
- **2021-09-02 — Previous…**: Order passed by the Tribunal closing the application and addressing the delay in…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 60(5) — Adjudicating Authority for corporate persons](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-60)

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