Zonta Infratech Pvt. Ltd., v. Regional Provident Fund Commissioner-Ii
EPF attachment – statutory appeal bar
Case brief
What is this about?
Provident Fund recovery; EPF & MP Act 1952 statutory appeal not filed; 60-day limitation and 120-day condonation ceiling exhausted; writ under Articles 226/227 held not maintainable on merits; Annexure-A assessment order upheld; Annexure-B bank-account attachment/prohibitory order quashed subject to 24-month installment undertaking by affidavit dt. 11.02.2026; single-default clause revives recovery; penalty/interest/damages recovery preserved; Zonta Infratech Pvt Ltd v. Regional PF Commissioner-II Bengaluru (Malleshwaram); WP 30894/2025; NC: 2026:KHC:9733; decided 17.02.2026.
What did the court decide?
Writ petition disposed of: Annexure-B (bank account attachment/prohibitory order) quashed, conditional on compliance with the petitioner's affidavit undertaking dated 11.02.2026 to pay the entire balance amount in 24 monthly installments; on default of any one payment, the respondent may proceed as if Annexure-B is in force; recovery of penalty/interest/damages left unrestricted. Annexure-A upheld.