# In the matter of Regional PF Commissioner II Vashi vs. Harish Kant Kaushik (RP)

> NCLAT judgment dated 2025-11-25. Citation: TCN-2025-NCLAT-00624. The appeal was filed against an order dated 26.11.2024 passed by NCLT, Court-I, Mumbai Bench…

- **Court:** NCLAT
- **Order date:** 25 Nov 2025
- **Citation:** TCN-2025-NCLAT-00624
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/regional-pf-commissioner-ii-vashi-vs-harish-kant-kaushik-097aaf57

## Summary

### Background

The appeal was filed against an order dated 26.11.2024 passed by NCLT, Court-I, Mumbai Bench in I.A. No. 5145 of 2024. The application was filed by Regional Provident Fund Commissioner II praying for various reliefs.

## Facts

The appeal is against an order dated 26.11.2024 passed by NCLT, Mumbai Bench.

The application was filed by Regional Provident Fund Commissioner II for various reliefs.

The Adjudicating Authority partly allowed the application but did not accept the claim for damages and interest.

The CIRP against the Corporate Debtor commenced on 07.10.2022 and was admitted to liquidation process on 04.10.2023.

The claim of the Appellant has been noticed in para 4 of the order.

The claim for damages and interest pertains to the period July 2019 to December 2020 and was raised by order dated 05.02.2024.

The order for damages and interest was passed after the commencement of Liquidation i.e. 04.12.2023.

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## Issues and analysis

### Issue 1: Whether the Adjudicating Authority erred in not accepting the claim for damages and interest which …

**Ratio:** The claim of debt as on the Liquidation Commencement date has to be settled and no claim

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**Reasoning:** The Adjudicating Authority gave reasons for not accepting the claim pertaining to damages

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**Interpretation:** The order with respect to interests and damages was passed on 05.02.2024, and

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**Application:** The issue raised in this appeal is fully covered by CA (AT) (Ins.) No. 17 of

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## Parties

- **Judges:** Ashok Bh…; Barun M…
- **Appellants:** Regional PF…
- **Respondents:** Protocol Marine…; Harish Kant…
- **Other parties:** Rakesh…; Regional PF…; +1 more
- **Advocates:** Gaurav…; Neeraj Ah…; +1 more

## Timeline

- **2024-11-26 — Order Da…**: Order passed by NCLT, Court-I,…
- **2022-10-07 — CIRP Commen…**: CIRP against the…

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