Disposed

M/S at and S India Private Limited v. the Regional Provident Fund Commissioner-I

Karnataka HC1 Oct 2024WP/26997/2024

Case brief

AI extract

What is this about?

An employer challenged EPF demands for damages under Section 14B and interest under Section 7Q, with appeals already pending before the CGIT. The High Court disposed of the writ petition, directing the authority not to precipitate the matter till the CGIT determines the applications.

What did the court decide?

Direction to respondent-authority not to precipitate the Section 7Q or Section 14B demands till determination by the CGIT.

M/S at and S India Private Limited Vs the… — Pension and Retirement Benefits | Karnataka HC (2024)

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1 - NC: 2024:KHC:40864 WP No. 26997 of 2024

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 1^ST DAY OF OCTOBER, 2024

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BEFORE

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THE HON'BLE MR JUSTICE M.G.S. KAMAL WRIT PETITION NO. 26997 OF 2024 (L-PF)

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BETWEEN:

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M/S. AT AND S INDIA PRIVATE LIMITED, NO.12A, 12B AND 82, NANJANGUD INDUSTRIAL AREA, NANJANGUD, MYSURU DISTRICT, KARNATAKA - 571 302, REPRESENTED BY ITS HEAD-HR AND ADMIN SRI. NANDA KISHORE. REGISTERED UNDER COMPANIES ACT,1956.

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…PETITIONER

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(BY SRI. S.N.MURTHY, SENIOR COUNSEL FOR SRI. SOMASHEKAR, ADVOCATE)

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AND:

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Digitally signed by SUMA B N Location: High Court of Karnataka

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THE REGIONAL PROVIDENT FUND COMMISSIONER-I EMPLOYEES' PROVIDENT FUND ORGANIZATION, REGIONAL OFFICE 'BHAVISHYA NIDHI BHAVAN' 2ND STAGE, GAYATHRIPURAM, MYSURU - 570 019.

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…RESPONDENT (BY SRI. M.PRADEEP, ADVOCATE)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER NO.KN/PF/RO/MYS/PD/13236/1602/202425 DATED 10.09.2024 AT ANNEXURE-G PASSED BY THE RESPONDENT UNDER SECTION 14B OF THE EMPLOYEES PROVIDENT FUND AND MISCELLANEOUS PROVISIONS ACT, 1952 CLAIMING AN AMOUNT OF RS.50,40,168/- TOWARDS

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NC: 2024:KHC:40864 WP No. 26997 of 2024

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DAMAGES AND ORDER NO.

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KN/PF/RO/MYS/PD/13236/1603/2024-25 DATED 10.09.2024 AT ANNEXURE-H PASSED BY THE RESPONDENT UNDER SECTION 7Q OF THE EMPLOYEES PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 1952 CLAIMING AN AMOUNT OF RS.26,30,112/- TOWARDS INTEREST FOR THE PERIOD 10/2015 TO 05/2021 AND ETC.,

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR JUSTICE M.G.S. KAMAL

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ORAL ORDER

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This petition is filed by the petitioner questioning the demand raised by the respondent-authority for a sum of Rs.50,40,168/- as per Annexure 'H' towards interest for the period of 10/2015 to 05/2021 under Section 14B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 with the following prayer:

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a) "quash the impugned order No.KN/PF/RO.MYS.PD.13236/1602/2024-25 dated 10.09.2024 at Annexure 'G' passed by the respondent under Section 14B of the Employees' Provident Funds & Miscellaneous Provisions Act, 1952 claiming an amount of Rs.50,40,168/- towards damages and Order No.KN/PF/RO/MYS/PD/13236/1603/2024-25

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3 - NC: 2024:KHC:40864 WP No. 26997 of 2024

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dated 10.09.2024 at Annexure 'H' passed by the respondent under Section 7Q of the Employees' Provident Funds & Miscellaneous Provisions Act, 1952 claiming an amount of Rs.26,30,112/- towards interest for the period 10/2015 to 05/2021;

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b) direct the respondent to refund the amount of Rs.26,30,112/- paid as interest as admitted in Annexure 'H' to the petitioner or adjust the same towards future provident fund contributions.

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c) Pass such other appropriate order(s) as deemed fit to grant in the facts and circumstances of the case, in the interest of justice."

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Learned counsel for the petitioner submits that an

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appeal in EPF Appeal No.84/2024 has already been filed with respect of the demand made under Section 7Q in EPF Appeal No.84/2024 and the same is pending consideration before the Central Government Industrial Tribunal. He further submits that the petitioner has approached this Court by filing WP.No.12434/2021, in which this Court has granted an interim order of stay dated 21.05.2021.

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Learned counsel for the petitioner submits that the petitioner has already filed an appeal against the demand made under Section 14B. Despite the pendency of the aforesaid

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NC: 2024:KHC:40864 WP No. 26997 of 2024

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proceedings, petitioner is before this Court since there is no regular sitting and seeking interim protection in the matter.

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Learned counsel for the respondent do not dispute about the pendency of the aforesaid proceedings and the interim order having been granted earlier by this Court.

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In that view of the matter, this writ petition is disposed of with a direction to the respondent-authority not to precipitate the matter either in respect of demand made under Section 7Q or under Section 14B till determination of applications by the CGIT.

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SD/(M.G.S. KAMAL) JUDGE

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PK List No.: 1 Sl No.: 9

M/S at and S India Private Limited v. the Regional Provident Fund Commissioner-I

Case brief

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M/S at and S India Private Limited v. the Regional Provident Fund Commissioner-I

Case brief

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