# In the matter of Shiv Manufacturing Pipes Pvt. Ltd.

> NCLT judgment dated 2024-12-19. Citation: TCN-2024-NCLT-00025. The Employees Provident Fund Organisation, Kolhapur, filed a Company Appeal No. 14 of 2022…

- **Court:** NCLT
- **Order date:** 19 Dec 2024
- **Citation:** TCN-2024-NCLT-00025
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/shiv-manufacturing-pipes-pvt-ltd-f38eca5a

## Summary

### Background

The Employees Provident Fund Organisation, Kolhapur, filed a Company Appeal No. 14 of 2022 under Section 42 of the Insolvency and Bankruptcy Code, 2016, seeking directions against the Liquidator of Shiv Mfg. Pipes Pvt. Ltd. The applicant sought the acceptance of their entire PF claim, categorizing PF interest and damages along with PF contributions as outside the liquidation estate under Section 36(4)(a)(iii) of the IBC. The applicant also sought condonation of delay in filing the claim before the Liquidator and in filing the present appeal.

## Facts

The Employees Provident Fund Organisation (EPFO), Kolhapur, filed a claim against Shiv Mfg. Pipes Pvt. Ltd., which was undergoing liquidation. The EPFO's claim included PF contributions, interest, and damages, totaling Rs. 26,56,814. The claim was filed with a delay of 24 days after the public announcement for submission of claims. The Liquidator rejected the claim, categorizing PF contributions as excluded from the liquidation estate under Section 36(4)(a)(iii) of the IBC and treating penal damages and interest as government dues under Section 53 of the IBC. The EPFO argued that the delay should be condoned and that the entire claim should be accepted as outside the liquidation estate, relying on Supreme Court judgments that protect employees' dues. The Corporate

…

## Issues and analysis

### Issue 1: Whether the delay in filing the claim by the Employees Provident Fund Organisation should be …

**Ratio:** The court has the discretion to condone delays in filing claims if sufficient cause is

…

**Reasoning:** The Liquidator's counsel submitted that he did not wish to oppose the delay of 24 days in

…

**Interpretation:** The court interpreted the provisions related to condonation of delay liberally,

…

**Application:** Given the Liquidator's stance and the relatively short delay, the court

…

## Parties

- **Judges:** Reeta K…; Madhu S…
- **Appellants:** Employees…
- **Respondents:** Shiv Mfg. Pipes…; Sandeep D.…

## Timeline

- **2019-10-25 — CIRP Init…**: CIRP of Corporate Debtor…
- **2019-11-22 — Form-A Publ…**: Form-A was stated to have…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 42 — Appeal against the decision of liquidator](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-42)

---

This is a preview. The full structured summary, issues, precedents and source judgment are available on CaseEase - Legal Intelligence Simplified: https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/shiv-manufacturing-pipes-pvt-ltd-f38eca5a