APHC010301472026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT APPEAL NO: 706 of 2026 Bench Sr.No:-77 [3580] M/s. Andhra Cements Ltd and another ...Appellants Vs. Union of India and others ...Respondents ********** Advocate for Appellants : Mr Vikram Poosarla, Senior Counsel assisted by Mr N Jeevan Kumar Advocate(s) for Respondent(s) : Ms M. Uma Devi for R.,1 Mr T Balaji(SC for EPFO) for R.2 CORAM : THE CHIEF JUSTICE LISA GILL SRI JUSTICE R RAGHUNANDAN RAO DATE : 18th June, 2026 LISA GILL, CJ: Grievance raised by appellants in this appeal is qua conditional interim order dated 06.05.2026 passed by learned Single Bench in WP.No.13448 of 2026 filed by present appellants. 2. Aforesaid writ petition has been filed by present appellants/writ petitioners, challenging order dated 30.03.2026 passed by learned NCLT, Amaravati Bench, under Section 7Q and 14B of Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 for recovery of amounts as are detailed in writ petition. 2 HCJ & RRR, J WA_706_2026 3. It is the case of present appellants/writ petitioners that such claims are not maintainable qua petitioners as they do not form part of resolution plan approved by learned NCLT, Amaravati Bench on 16.02.2023. It is submitted that all claims relate to a period prior to resolution plan which admittedly stands approved. Said resolution plan is binding on all stakeholders including statutory authorities. Moreover, respondent – Employees Provident Fund Organisation had already submitted its claim which was rejected by resolution professional and said rejection has not been challenged before any forum. Gainful reference has been made to Section 31 of Insolvency and Bankruptcy Code, 2016, which provides that resolution plan would be binding on statutory authorities as well. Section 31(1) of IBC reads as under: ―31. Approval of resolution plan.—(1) If the Adjudicating Authority is satisfied that the resolution plan as approved by the committee of creditors under sub-section (4) of section 30 meets the requirements as referred to in sub-section (2) of section 30, it shall by order approve the resolution plan which shall be binding on the corporate debtor and its employees, members, creditors, including the Central Government, any State Government or any local authority to whom a debt in respect of the payment of dues arising under any law for the time being in force, such as authorities to whom statutory dues are owed, guarantors and other stakeholders involved in the resolution plan. Provided that the Adjudicating Authority shall, before passing an order for approval of resolution plan under this sub-section, satisfy that the resolution plan has provisions for its effective implementation. 4. Learned counsel for appellants vehemently argues that in the given circumstances, learned Single Bench has erred in granting interim stay 3 HCJ & RRR, J WA_706_2026 on the condition of appellants depositing an amount of Rs.2,00,000/- within a period of four weeks from the date of passing of said order, failing which, interim order would automatically stand vacated without any further reference. 5. Learned counsel for respondents has fairly stated that resolution plan has been approved by learned NCLT on 16.02.2023. Claim before the resolution professional had been submitted by the respondent Employees Provident Fund Organisation, though there may be some claim re period thereafter. It is submitted that present appeal challenging an interlocutory order should be dismissed. 6. We have heard learned counsel for parties and have perused the file. 7. It is a matter of record and not denied by learned counsel for respondents that resolution plan in respect to appellants was approved by learned NCLT, Amaravati Bench on 16.02.2023. 8. Keeping in view of factual position as above, but without expressing any opinion on merits of the matter, impugned order dated 06.05.2026 is modified to the extent that interim order granted in favour of the appellants shall not remain contingent upon deposit of Rs.2,00,000/- within a period of four weeks. Appellants are at liberty to place all these facts before learned Single Bench and respondents are also at liberty to bring to notice, 4 HCJ & RRR, J WA_706_2026 any claim which may pertain to a period other than covered by resolution plan or any other material part. 9. Writ petition be listed before learned Single Bench within next two weeks, if not already done. 10. Writ Appeal is accordingly disposed of. It is clarified that there is no expression of opinion on merits of the matter which is within the realm of consideration by learned Writ Court. Observations in this order are limited for decision of appeal only. No costs. Pending application(s) if any stand(s) disposed of accordingly. LISA GILL, CJ R RAGHUNANDAN RAO, J Vjl Whether the order is Speaking/Reasoned : Yes / No Whether the order is Reportable/Non-reportable : Yes / No