The Employees' Provident Fund Organization (EPFO) filed an application seeking the admission and priority payment of provident fund dues, including interest and damages, amounting to Rs.2,15,69,819/- from M/s Greater Kailash Hospitals Pvt. Ltd. (Corporate Debtor), which is undergoing CIRP. The EPFO argued that these dues are statutory, constitute a first charge on the Corporate Debtor's assets, and are excluded from the liquidation estate under the IBC. The Resolution Professional (RP), Chhaya Gupta, contended that the claims, particularly damages under Section 14B, were not fully admissible, required reconciliation with audited records, and could not be determined during the moratorium period. An erstwhile IRP had admitted a claim of Rs.67,05,609/- for collation,

The Employees' Provident Fund Organization (EPFO) filed an application seeking the admission and priority payment of provident fund dues, including interest and damages, amounting to Rs.2,15,69,819/- from M/s Greater Kailash Hospitals Pvt. Ltd. (Corporate Debtor), which is undergoing CIRP. The EPFO argued that these dues are statutory, constitute a first charge on the Corporate Debtor's assets, and are excluded from the liquidation estate under the IBC. The Resolution Professional (RP), Chhaya Gupta, contended that the claims, particularly damages under Section 14B, were not fully admissible, required reconciliation with audited records, and could not be determined during the moratorium period. An erstwhile IRP had admitted a claim of Rs.67,05,609/- for collation,