Hello Shampa Ray; We develop a habit of mixing things unrelated to each other. Your worry is whether the company can take action for pending work after retirement. There is no question about your clean past record. The company should not have relieved you before all pending work was completed. Even then, there is such a vast amount of work that no one can list 100% of it. Hence, we find the word 'such' at the end of any definition. The employee has an equal duty to hand over and complete work before retirement. The employer may have neglected their duty, but the employee should not refuse to cooperate. The company, which has accommodated you for years, certainly deserves your cooperation even after retirement.
Furthermore, if it involves embezzling funds, responsibility is lifelong. If it is the suppression of some facts, responsibility is lifelong. It may not be for petty matters, but for an important matter, the company can certainly ask the incumbent at that time. The new incumbent will say he is not concerned, and the ex-employee will say, "I have retired." Why should the employer suffer?
Vibhakar Ramtirthkar.