{"id":34882,"date":"2026-10-28T07:19:09","date_gmt":"2026-10-28T07:19:09","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=34882"},"modified":"2026-10-28T07:23:10","modified_gmt":"2026-10-28T07:23:10","slug":"pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/","title":{"rendered":"PF dues and the clean slate: A critical reading of EPFO v. Rachna Jhunjhunwala"},"content":{"rendered":"\n<h2 id=\"h-introduction\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Introduction\"><\/span>Introduction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The treatment of Employees&#8217; Provident Fund dues during corporate insolvency has created tension between two conflicting goals of the Insolvency and Bankruptcy Code, 2016 (IBC or the Code). On one side, there is the focus on protecting workers&#8217; welfare funds. On the other hand, the Code offers a fresh start to successful resolution applicants. The Supreme Court&#8217;s recent ruling in Employees Provident Fund Organisation v. Rachna Jhunjhunwala &amp; Anr. aims to address this tension by separating crystallised provident fund dues, which are protected, from uncrystallised interest and damages. The Committee of Creditors (CoC) can choose whether to provide for the latter.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #0c0c0c;color:#0c0c0c\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #0c0c0c;color:#0c0c0c\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#Introduction\" >Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#The_Statutory_Architecture\" >The Statutory Architecture<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#Provident_Fund_Contributions_and_Statutory_Liabilities\" >Provident Fund Contributions and Statutory Liabilities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#Key_Statutory_Provisions\" >Key Statutory Provisions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#The_Precedential_Foundation_Clean_Slate_and_Its_Discontents\" >The Precedential Foundation: Clean Slate and Its Discontents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#Crystallisation_as_the_Dividing_Line\" >Crystallisation as the Dividing Line<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#A_Critical_Appraisal\" >A Critical Appraisal<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#First_The_Analogy_to_a_Disputed_Claim\" >First: The Analogy to a Disputed Claim<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#Second_The_Risk_of_a_Self-Defeating_Test\" >Second: The Risk of a Self-Defeating Test<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#Third_The_Impact_on_Employees\" >Third: The Impact on Employees<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#Towards_a_Better_Approach\" >Towards a Better Approach<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#1_Separate_the_Fact_of_Default_from_Formal_Quantification\" >1. Separate the Fact of Default from Formal Quantification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#2_The_Role_of_the_Committee_of_Creditors\" >2. The Role of the Committee of Creditors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#3_The_Need_for_Legislative_Clarification\" >3. The Need for Legislative Clarification<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/pf-dues-and-the-clean-slate-a-critical-reading-of-epfo-v-rachna-jhunjhunwala\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<p class=\"wp-block-paragraph\">A bench of Justice Manoj Misra and Justice Vijay Bishnoi observed that the liability for interest under Section 7Q and damages under Section 14B of the Employees&#8217; Provident Funds and Miscellaneous Provisions Act, 1952 (EPF Act), becomes a contingent liability if it is not determined before the commencement of the Corporate Insolvency Resolution Process (CIRP). The exclusion of the same from an approved resolution scheme does not violate the legal requirement of the Code. This article discusses the basis in law and precedent for this ruling. It argues that the crystallisation test is theoretically correct but contradicts the way in which EPFO cases generally play out after a corporate debtor has entered into insolvency. This situation requires adjustment.<\/p>\n\n\n\n<h2 id=\"h-the-statutory-architecture\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Statutory_Architecture\"><\/span>The Statutory Architecture<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Section 36(4)(a)(iii) of the Code excludes from the liquidation estate all dues to a workman or an employe from the provident fund, the pension fund and the gratuity fund. Such amounts shall not be part of the distribution procedure as provided in Section 53. This provision specifically deals with liquidation, but the Supreme Court in Sunil Kumar Jain v. Sundaresh Bhatt considered these dues to be separate from the assets of the corporate debtor. This is because the benefits are for the employees and do not belong to the employer. This reasoning has been followed by the tribunals at the resolution plan stage in Jet Aircraft Maintenance Engineers Welfare Association v. Aashish Chhawchharia, RP of Jet Airways (India) Ltd.<\/p>\n\n\n\n<h3 id=\"h-provident-fund-contributions-and-statutory-liabilities\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Provident_Fund_Contributions_and_Statutory_Liabilities\"><\/span>Provident Fund Contributions and Statutory Liabilities<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The obligation to remit contributions arises under Section 6 of the EPF Act read with the Employees&#8217; Provident Funds Scheme, 1952. Section 7A empowers the Regional Provident Fund Commissioner to determine the amount due, Section 7Q imposes interest on belated payment, and Section 14B empowers recovery of damages on prescribed slabs. The 7Q and 14B liabilities are both consequential: they derive from an existing failure to pay the principal contribution, and the event giving rise to liability is not usually in dispute, unlike a disputed contractual claim. The only thing that is usually left outstanding is the formal quantification order.<\/p>\n\n\n\n<h3 id=\"h-key-statutory-provisions\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Statutory_Provisions\"><\/span>Key Statutory Provisions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Statutory Provision<\/th><th>Subject<\/th><\/tr><\/thead><tbody><tr><td>Section 36(4)(a)(iii) of the IBC<\/td><td>Exclusion of provident fund, pension fund and gratuity fund dues from the liquidation estate.<\/td><\/tr><tr><td>Section 53 of the IBC<\/td><td>Distribution procedure during liquidation.<\/td><\/tr><tr><td>Section 6 of the EPF Act<\/td><td>Obligation to remit provident fund contributions.<\/td><\/tr><tr><td>Section 7A of the EPF Act<\/td><td>Determination of the amount due by the Regional Provident Fund Commissioner.<\/td><\/tr><tr><td>Section 7Q of the EPF Act<\/td><td>Interest on belated payment.<\/td><\/tr><tr><td>Section 14B of the EPF Act<\/td><td>Recovery of damages on prescribed slabs.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-the-precedential-foundation-clean-slate-and-its-discontents\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Precedential_Foundation_Clean_Slate_and_Its_Discontents\"><\/span>The Precedential Foundation: Clean Slate and Its Discontents<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The countervailing force is the Code&#8217;s mandate for finality, as in <em>Committee of Creditors of Essar Steel India Ltd. v. Satish Kumar Gupta<\/em>, the Court\u2019s holding that all claims must be submitted to and quantified by the resolution professional so that a prospective resolution applicant knows exactly what liabilities it is taking on. <em>Ghanashyam Mishra &amp; Sons (P) Ltd. v. Edelweiss Asset Reconstruction Co. Ltd.<\/em> broadened this \u201cclean slate\u201d principle to include the claims of the government and statutory authorities, if they are not part of an approved resolution plan, and held that the 2019 amendment to Section 31 was only declaratory of the original intent of the Code.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This doctrine has not been consistently applied by the Court regarding its use for statutory dues. In <em>State Tax Officer v. Rainbow Papers Ltd.<\/em>, a tax department&#8217;s statutory charge was recognised as a security interest with priority under Section 53(1)(b). This decision does not fit well with the idea of a clean slate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In <em>Paschimanchal Vidyut Vitran Nigam Ltd. v. Raman Ispat Private Limited &amp; Ors.<\/em>, the court limited <em>Rainbow Papers<\/em> to its specific facts. Notably, <em>Raman Ispat<\/em> pointed out the exception for provident fund, pension, and gratuity dues in Section 36(4)(a)(iii) as evidence that not every statutory due qualifies as a &#8220;government due&#8221; that receives waterfall priority. It treated provident fund dues as a unique category.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the recent case of <em>Tata Steel Ltd. v. Varsha &amp; Anr.<\/em>, the Supreme Court emphasised that uncertain or unquantified claims cannot arise after the plan is approved, as this would violate the clean slate principle central to the Code.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this terrain, <em>Rachna Jhunjhunwala<\/em> had to locate provident fund dues: are they just some other kind of claim to be subjected to the clean-slate discipline of <em>Essar Steel<\/em> and <em>Ghanashyam Mishra<\/em>, or do they find space in the protected carve-out of <em>Sunil Kumar Jain<\/em>, immune from the ordinary logic of extinguishment?<\/p>\n\n\n\n<h2 id=\"h-crystallisation-as-the-dividing-line\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Crystallisation_as_the_Dividing_Line\"><\/span>Crystallisation as the Dividing Line<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The corporate debtor has filed for CIRP on 01 May 2023. The EPFO claimed Rs. 2,249,956, including Rs. 73,120 as provident fund dues under Section 7A, Rs. 932,805 as interest under Section 7Q and Rs. 1,244,031 as damages under Section 14B.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The resolution plan approved on 17 May 2024 had provided the Section 7A component in full but excluded the 7Q and 14B amounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The NCLAT found that proceedings to determine interest and damages were initiated only on 10 May 2023, nine days after CIRP commencement, and could not be carried through because of the moratorium under Section 14; these amounts had thus neither crystallised before the insolvency commencement date nor could they crystallise during CIRP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Affirming this reasoning, the Supreme Court held that Section 36(4)(a)(iii) protects provident fund dues properly so-called, but that interest and damages remaining undetermined as of the CIRP commencement date fall into the category of a contingent liability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The CoC, in its commercial wisdom, may set aside a lump sum for such contingent claims, but a decision not to do so cannot be faulted, since the Code&#8217;s object of adhering to fixed timelines would be defeated were a resolution applicant left uncertain of the liabilities it is assuming.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thus, the Court found no violation of the statutory mandate and dismissed the appeal, as the plan crystallised the principal and excluded only what did not crystallise before CIRP.<\/p>\n\n\n\n<h2 id=\"h-a-critical-appraisal\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_Critical_Appraisal\"><\/span>A Critical Appraisal<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The holding is internally consistent within its doctrinal universe, but its practical consequences bear further scrutiny on three counts.<\/p>\n\n\n\n<h3 id=\"h-first-the-analogy-to-a-disputed-claim\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"First_The_Analogy_to_a_Disputed_Claim\"><\/span>First: The Analogy to a Disputed Claim<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">First, the analogy to a disputed claim, the paradigm case for treating a liability as contingent under clean-slate jurisprudence, does not fit here. A contingent liability in the normal sense depends on some uncertain future event or an unresolved dispute as to liability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Interest under section 7Q and damages under section 14B are qualitatively different. Liability arises as soon as a remittance default is established, usually from the corporate debtor&#8217;s own books, and the amount thereafter follows from a prescribed rate or slab, not adjudicative discretion as to whether anything is owed at all.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The absence of a formal order of quantification should be treated the same as real contingency; it confuses the timing of the paperwork with the substance of the liability.<\/p>\n\n\n\n<h3 id=\"h-second-the-risk-of-a-self-defeating-test\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Second_The_Risk_of_a_Self-Defeating_Test\"><\/span>Second: The Risk of a Self-Defeating Test<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Second, the test runs the risk of becoming self-defeating in operation. Once CIRP is initiated, Section 14 stays the proceedings, which would lead to a crystallising order, as happened here within nine days of admission, as the NCLAT found.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">EPF defaults are seldom quantified formally till insolvency is imminent, as adjudication under Section 7A or 14B is generally initiated by the authority&#8217;s own enforcement action and not voluntary disclosure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Protection against crystallisation pre-CIRP, with the moratorium preventing crystallisation thereafter protects interest and damages in principle but not in practice in almost every case before the tribunals. A substantial narrowing of a welfare provision achieved through interpretation and not amendment.<\/p>\n\n\n\n<h3 id=\"h-third-the-impact-on-employees\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Third_The_Impact_on_Employees\"><\/span>Third: The Impact on Employees<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Thirdly, the resulting loss is suffered by employees for a default they did not cause.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The legislative history of Section 36(4)(a)(iii) as traced in Sunil Kumar Jain to the parliamentary committee report accompanying the bill records the view that the provident fund, pension and gratuity dues form the social security net for workmen and warrant protection irrespective of the insolvency of the employer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The provision was intended to protect the workmen, and it is awkward that the workmen absorb the interest-and-damages component, which only exists because the employer delayed remittance.<\/p>\n\n\n\n<h2 id=\"h-towards-a-better-approach\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Towards_a_Better_Approach\"><\/span>Towards a Better Approach<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 id=\"h-1-separate-the-fact-of-default-from-formal-quantification\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Separate_the_Fact_of_Default_from_Formal_Quantification\"><\/span>1. Separate the Fact of Default from Formal Quantification<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A more workable line would separate the fact of default from the formality of its quantification.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, where a remittance default is established by a corporate debtor&#8217;s own records or an undisputed enforcement notice before the insolvency commencement date, the resulting interest and damages liability should be treated as crystallised in substance even if the formal Section 7Q or 14B order is passed later, or stayed by the moratorium.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regulation 14(1) of the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016, already permits a resolution professional to admit a claim on a best-estimate basis where the exact amount cannot be readily ascertained; there is no structural obstacle to applying the statutory interest rate and damage slabs at the claims-verification stage itself, rather than waiting on an order the moratorium may prevent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A clarificatory IBBI circular could resolve this without further litigation.<\/p>\n\n\n\n<h3 id=\"h-2-the-role-of-the-committee-of-creditors\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_The_Role_of_the_Committee_of_Creditors\"><\/span>2. The Role of the Committee of Creditors<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The discretion of the CoC cannot be seen as permitting silence in a situation where the Court has noted that there is no fault in not addressing such liabilities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Considering the welfare goal behind Section 36(4)(a)(iii), Adjudicating Authorities reviewing approval under Section 31 may reasonably require a clear explanation for why no provision was made for easily calculable EPF interest and damages.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">They should not view an unexplained omission as automatically valid commercial judgment.<\/p>\n\n\n\n<h3 id=\"h-3-the-need-for-legislative-clarification\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_The_Need_for_Legislative_Clarification\"><\/span>3. The Need for Legislative Clarification<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Finally, the longer term solution is a decision of Parliament.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A clarification to Section 36(4)(a)(iii) that \u201cprovident fund\u201d dues include interest and damages under Sections 7Q and 14B arising out of a default that took place before the insolvency commencement date, irrespective of when it was formally quantified, would obviate the need for legal wrangling and restore the certainty this provision was meant to provide.<\/p>\n\n\n\n<h2 id=\"h-conclusion\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Rachna Jhunjhunwala is cautiously optimistic about clean slate jurisprudence She is right to oppose the Committee of Creditors becoming an insurer for every unverified claim against a corporate debtor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But if protection is contingent on crystallisation before the CIRP begins, and the moratorium induces crystallisation shortly thereafter, then a useful provision becomes one that rarely works as intended.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The interest and damages on provident fund will largely remain on paper until the claims-verification process or the law itself catches up with that reality.<\/p>\n\n\n\n<ul class=\"wp-block-yoast-seo-related-links yoast-seo-related-links\">\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/where-the-polluter-pays-nothing-fixing-ibcs-environmental-black-hole\/\">Where the Polluter Pays Nothing: Fixing IBC\u2019s Environmental Black Hole<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/private-sector-employment-india-legal-rights\/\">Legal Rights of Private Employees in India: A Comprehensive and Updated Guide (2025\u201326)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/50-percent-wage-rule-code-on-wages-2019-salary-pf-gratuity\/\">50% Wage Rule Under Code on Wages 2019: Impact on Salary, PF, Gratuity &amp; Take-Home Pay<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/bridging-borders-india-and-the-uncitral-model-law\/\">Bridging Borders: India and the UNCITRAL Model Law<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/reconsidering-social-security-in-a-changing-labour-landscape\/\">Reconsidering Social Security in a Changing Labour Landscape<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Introduction The treatment of Employees&#8217; Provident Fund dues during corporate insolvency has created tension between two conflicting goals of the Insolvency and Bankruptcy Code, 2016 (IBC or the Code). On one side, there is the focus on protecting workers&#8217; welfare funds. On the other hand, the Code offers a fresh start to successful resolution applicants.<\/p>\n","protected":false},"author":1962,"featured_media":34913,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_forum_subforum_count":0,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"two_page_speed":[],"_jetpack_memberships_contains_paid_content":false,"_joinchat":[],"footnotes":""},"categories":[20],"tags":[7343,28],"class_list":["post-34882","post","type-post","status-publish","format-standard","has-post-thumbnail","category-company-law","tag-company-law","tag-top-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.8 (Yoast SEO v28.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>PF dues and the clean slate: A critical reading of EPFO v. 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