# In the matter of Raihan Healthcare Private Limited

> NCLT judgment dated 2025-07-09. Citation: TCN-2025-NCLT-01057. The Regional Provident Fund Commissioner filed an application under Section 60(5) of the…

- **Court:** NCLT
- **Order date:** 9 Jul 2025
- **Citation:** TCN-2025-NCLT-01057
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-kochi/raihan-healthcare-private-limited-e777c5e5

## Summary

### Background

The Regional Provident Fund Commissioner filed an application under Section 60(5) of the Insolvency and Bankruptcy Code, 2016, seeking modification of the list of stakeholders filed by the Liquidator and disbursement of the entire amount due to the applicant on priority. The EPFO also sought a declaration that the amount due to them is an exempted item under Section 36 (4)(a) (iii) of the IBC.

## Facts

Corporate Insolvency Resolution Process (CIRP) against Raihan Healthcare Private Limited was initiated on 20.03.2019.

PCS Mr. S. Rajendran was appointed as Interim Resolution Professional (IRP).

The IRP made a public announcement on 25.03.2019, calling for creditors to submit claims by 03.04.2019.

The IRP communicated his appointment to EPFO on 01.04.2019.

The Tribunal ordered liquidation of the Corporate Debtor on 16.12.2019.

EPFO forwarded a claim for Rs. 1,73,63,206/- to the IRP on 19.12.2019.

CA Mahalingam Suresh Kumar was appointed as Liquidator on 07.02.2020.

The Liquidator requested EPFO to submit a claim form on 15.02.2020.

EPFO submitted a claim of Rs. 1,73,63,206/- on 06.03.2020.

The last date for submission of claims before the liquidator was 11.03.2025.

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## Issues and analysis

### Issue 1: Whether the additional claims of the EPFO, based on assessments conducted after the liquidation …

**Ratio:** Claims arising after the liquidation commencement date cannot be entertained as per the

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**Reasoning:** The Tribunal relied on NCLAT and Supreme Court judgments, including RPS Infrastructure

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**Interpretation:** Section 14 and 33(5) of the IBC prohibit the institution or continuation of

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**Application:** The assessments conducted by EPFO after the liquidation commencement date are

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## Parties

- **Judges:** Madhu S…; Vinay…
- **Appellants:** Regional Provident…
- **Respondents:** Raihan Healthcare…; CA Mahalingam…
- **Other parties:** S. RAJE…
- **Advocates:** Aswathy…; A.G. Sathyanarayan…

## Timeline

- **2019-03-20 — CIRP Init…**: Corporate Insolvency Resolution Process (CIRP) initiated by NCLT Chennai Bench in…
- **2019-03-25 — Public Annou…**: IRP made public announcement calling all creditors to submit claims by 03.04.2019;…

## 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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