Case of Central Board of Trustees (EPF) vs Dy Registrar NCLT, HC Madras Judgement Dated 1st September 2025. HC held that provident fund dues were protected by statute and, could not be denied to claimants on grounds of delay as it would defeat the object of protecting employees’ social security. The court affirmed that the Central Board of Trustees (CBT) has the authority to collect outstanding provident fund dues, and these dues take precedence over the claims of other creditors during a company’s liquidation.