M/S District Co-Operative Union Ltd. Vs… — Writ and Judicial Review | Chhattisgarh HC (2026)

M/S District Co-Operative Union Ltd. Vs… — Writ and Judicial Review | Chhattisgarh HC (2026)

What the court decided

AI extract

Outcome

Permission to withdraw the writ petition, with liberty to challenge the impugned Section 14B and Section 7Q orders dated 21/04/2022 before the appellate authority (Central Government Industrial Tribunal, Jabalpur) in accordance with law within 30 days from receipt of a copy of the order; the interim order earlier granted to remain in force for 60 days.

Issue for consideration

Whether the orders dated 21/04/2022 passed by the Regional Provident Fund Commissioner-II, Raipur under Sections 14B and 7Q of the Employees Provident Fund Miscellaneous Provision Act 1952 (Annexures P/01 and P/02), directing recovery of Rs. 7,92,416/- towards EPF contribution together with interest, were liable to be quashed. +1 more

Ratio / Principle

The writ petition is permitted to be withdrawn, with liberty to the petitioner to challenge the impugned orders before the appellate authority in accordance with law within 30 days from the date of receipt of a copy of the order.

Key takeaways

The interim order granted earlier shall remain in force for a period of 60 days.ratio¶¶31

Detailed headnote1 paragraphs

High Court of Chhattisgarh at Bilaspur, WPL No. 79 of 2022, decided 16.02.2026 (Sachin Singh Rajput, J.) — Writ petition under Articles 226/227 by M/s District Co-Operative Union Ltd., Sahkari/Sarkari Press, Raipur (through its Manager) challenging two orders both dated 21.04.2022 (Annexures P/01, P/02) passed by the Regional Provident Fund Commissioner-II, Raipur under Sections 14B and 7Q of the Employees Provident Fund Miscellaneous Provision Act 1952, whereby Rs. 7,92,416/- was directed to be recovered from the petitioner towards EPF contribution along with recovery of interest under Section 7Q. Counsel for the petitioner submitted that both orders are appealable under Section 7(I) of the Act before the Central Government Industrial Tribunal (CGIT), Jabalpur, which was not functional when the orders were passed, prompting the writ petition, but has since started functioning; reliance was placed on WPL No. 189/2019 (Salem Girls Higher Secondary School, Raipur vs. Assistant Provident Fund Commissioner & another), decided 17.04.2025. Respondents did not oppose. The Court permitted withdrawal of the writ petition with liberty to challenge the impugned orders before the appellate authority in accordance with law within 30 days of receipt of the order, and continued the earlier interim order for 60 days. Petition disposed as withdrawn (NAFR).

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RAVISHANKARMANDAVI Digitallysigned byRAVISHANKARMANDAVIDate:2026.02.2312:36:16+0530

2026:CGHC:8327

NAFR

HIGH COURT OF CHHATTISGARH AT BILASPUR

WPL No. 79 of 2022

1 - M/s District Co-Operative Union Ltd. Sahkari Press, Rajendra Nagar, Raipur (C.G.) Through Smt. Manjusha Tiwari Manager, Address M/s District Co-Operative Union Ltd. Sarkari Press, Rajendra Nagar, Raipur Chhattisgarh

... Petitioner

versus

1 - Regional Provident Fund Commisioner-Ii Office Of Employees Provident Fund Commissioner, Regional Office, Block- D, Scheme 32, Indira Gandhi Vyavsayik Parisar, Pandri, Raipur Chhattisgarh

2 - Enforcement Officer Office Of Employees Provident FundCommissioner, Regional Office, Block-D, Scheme - 32, Indira Gandhi - Vyavsayik Parisar, Pandri, Raipur Chhattisgarh

... Respondent(s)

(Cause title is taken from CIS)

For Petitioner	: Mr.	Shyam Sunder Tekchandan, Advocate
For Respondents	: Mr.	VinayPandey, Advocate

Hon'ble Shri Justice Sachin Singh Rajput

Order on Board

16/02/2026

This writ petition under Article 226/227 of the Constitution of India has been filed by the petitioner seeking following relief/s :

“10.1 That, this Hon'ble Court may kindly be pleased

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to call the records of the case from the respondents.

10.2 That, this Hon'ble Court may kindly be pleased to quash the order issued under Section 14B of Employees Provident Fund Miscellaneous Provision Act 1952, dated 21/04/2022 (Annexure P/01), And the order issued under Section 7Q of Employees Provident Fund Miscellaneous Provision Act 1952, dated: 21/04/2022 (Annexure P/02) passed by the learned Regional Provident Fund Commissioner-II, Raipur (C.G.).

10.3 That, this Hon'ble Court may kindly be pleased to issue a writ/order/command quashing the proceedings initiated and undertaken by the respondents under the Employees Provident Fund Miscellaneous Provision Act 1952 and rules being per-se fault, illegal, null and void and based on an illegal foundation.

10.4 Any other relief, which this Hon'ble Court found deemed fit in the light of the fact and circumstances of the case, including the cost of this petition.”

Learned counsel for the petitioners submits that the respondent has passed an order dated 21.04.2022 (Annexure P/1) by which exercising powers under Section 14 (B) of the Employees Provident Funds (herein after referred as ‘EPF’) and Miscellaneous Provisions Act, 1952 by the impugned order an amount of Rs.7,92,416/- was directed to be recovered from the petitioner from payment of contribution towards EPF. Thereafter, another order dated even under Section 7Q of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 was also passed for recovery of interest.

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Learned counsel for the petitioners submits that both the orders are appealable under Section 7(I) of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 before the Central Government Industrial Tribunal, Jabalpur (hereinafter referred as CGIT). At the time of passing of the order, the CGIT was not functional, therefore, this writ petition was filed. He further submits that the CGIT is now functioning, thus, he may be permitted to withdraw this writ petition with liberty to seek remedy available under the law.

He placed reliance upon a decision dated 17.04.2025 of this Court in identical situations passed in WPL No.189/2019 (Salem Girls Higher Secondary School, Raipur vs. Assistant Provident Fund Commissioner & another).

Learned counsel appearing for the respondents has not opposed the prayer made by learned counsel for the petitioner.

In view of the above, this writ petition is permitted to be withdrawn with a liberty to challenge impugned orders before the appellate authority in accordance with law within a period of 30 days from the date of receipt of copy of this order.

For the period of 60 days interim order granted earlier shall remain in force.

Sd/-

(Sachin Singh Rajput) Judge

Ravi Mandavi