A. Kamatchinathan, the former Chief Financial Officer of Easun Reyrolle Ltd., filed a claim for Rs. 85,89,783 with the liquidator after the company went into liquidation on 2022-02-17. The CIRP had commenced on 2020-05-05. The liquidator partially rejected the claim on 2022-05-06. The applicant's salary was Rs. 1,75,000 per month, later revised to Rs. 2,50,000. The liquidator admitted a portion of the claim under Section 53(1)(f) and Section 53(1)(a) of the IBC, 2016, but rejected the gratuity claim because the applicant had not completed 5 years of continuous service as required by the Payment of Gratuity Act, 1972. The applicant filed an appeal against the partial rejection with a delay of 358 days, failing to provide sufficient reasons for the delay.

A. Kamatchinathan, the former Chief Financial Officer of Easun Reyrolle Ltd., filed a claim for Rs. 85,89,783 with the liquidator after the company went into liquidation on 2022-02-17. The CIRP had commenced on 2020-05-05. The liquidator partially rejected the claim on 2022-05-06. The applicant's salary was Rs. 1,75,000 per month, later revised to Rs. 2,50,000. The liquidator admitted a portion of the claim under Section 53(1)(f) and Section 53(1)(a) of the IBC, 2016, but rejected the gratuity claim because the applicant had not completed 5 years of continuous service as required by the Payment of Gratuity Act, 1972. The applicant filed an appeal against the partial rejection with a delay of 358 days, failing to provide sufficient reasons for the delay.