As I understand it, there's an automatic 12 point deduction made to any club that seeks administration to avoid honouring finacial commitments for whatever reasons. Blaming the current covid 19 pandemic as a "force majeur" to avoid the penalty doesn't stack up or many other clubs would do the same thing to escape their creditors.
In those circumstances Wigan would have been aware of that before calling in administrators. I'm assuming the club voluntarily did it themselves and were not petitioned by an external creditor/debenture holder. In that case, claiming the points deduction to be "unfair" is very unlikely to hold water.