The provident fund authority challenged the CGIT's order reducing delay damages for unpaid EPF contributions from 100% to 50%, citing the employer's 'gloomy' financial condition. The High Court found no reason to interfere and dismissed the writ petition without costs.
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NC: 2026:KHC:25443-DB WP No. 16291 of 2021
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 1ST DAY OF JUNE, 2026
PRESENT
THE HON'BLE MR. JUSTICE D K SINGH
AND
THE HON'BLE MR. JUSTICE RAJESH RAI K
WRIT PETITION NO. 16291 OF 2021 (L-PF)
BETWEEN:
ASSISTANT PROVIDENT FUND COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANISATION NO.36, LAKSHMI COMPLEX, NH-4, KR PURAM, BENGALURU-560 036.
…PETITIONER
(BY SMT. SHWETHA ANAND, ADVOCATE)
AND:
Digitally signed M/S. GENEVA INDUSTRIES LTD by PANKAJA S NO.140/1, PATTANDURU AGRAHARA, Location: HIGH HOODI WHITEFIELD MAIN ROAD, COURT OF NEAR HOPE FARM, KARNATAKA WHITEFIELD, BENGALURU-560 048.
…RESPONDENT
(RESPONDEDNT - SERVED - UNREPRESENTED)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER PASSED BY THE HON'BLE CGIT CUM LABOUR COURT IN EPF NO. 297/2017 DATED 14.12.2020 VIDE ANNEXURE-A AND CONFIRM THE ORDER OF THE PETITIONER HEREIN IN NO.
NC: 2026:KHC:25443-DB WP No. 16291 of 2021
HC-KAR
PY/KRP/PD/23321 DATED 08.11.2016 VIDE ANNEXURE-B AND CONSEQUENTLY ALLOW THE PETITION.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE D K SINGH and HON'BLE MR. JUSTICE RAJESH RAI K
ORAL ORDER
(PER: HON'BLE MR. JUSTICE D K SINGH)
Heard Smt. Shwetha Anand, learned counsel for the respondent.
for the first time in the year 2016 for the belated payment commencing from 01.04.1996. The respondent establishment had poor financial condition for which the evidence was brought
NC: 2026:KHC:25443-DB WP No. 16291 of 2021
HC-KAR
on record and the Tribunal has noted its "gloomy" financial position in the year 2012 and therefore, exercising the discretion, the damages have been reduced from 100% to 50%.
dismiss this writ petition, however, without costs.
SD/(D K SINGH) JUDGE
SD/(RAJESH RAI K) JUDGE
CR List No.: 1 Sl No.: 36
1 issue framed by the court
Whether the CGIT's reduction of EPF delay damages from 100% to 50% on account of the establishment's poor financial condition could be sustained.
1 provisions across 1 enactments
Assistant Provident Fund Commissioner, Employees Provident Fund Organisation
M/s. Geneva Industries Ltd
D K Singh
Rajesh Rai K
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
