The Supreme Court refused to interfere with the judgement of the National Company Law Appellate Tribunal (NCLAT) in the cases filed by the workers of Jet Airways (India) Limited and connected matters, in which the NCLAT had held that the payments towards provident fund, pension fund and gratuity due to the corporate debtor’s workmen and employees should not be used for recovery in liquidation for dues of other creditors since those dues are exclusive to workmen and employees.
The NCLAT had directed the Successful Resolution Applicant to make payment of unpaid provident fund and gratuity to the workmen and employees till the date of insolvency commencement, after adjusting any amount towards provident fund and gratuity paid under the Resolution Plan.
 Jalan Fritsch Consortium Vs. Regional Provident Fund Commissioner &Anr. (Civil Appeal Nos. 407/2023)