Writ petition challenging ex-parte proceedings under Sections 14B and 7Q of the EPF & MP Act for belated PF remittance. Without deciding maintainability, the Court directed the petitioner to file an application before the Competent Authority and restrained coercive action for six weeks.
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W.P.No.31909 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 25.10.2024
CORAM:
THE HONOURABLE MR. JUSTICE N.SENTHILKUMAR
W.P.No.31909 of 2024 and W.M.P.No.34656 of 2024
M/s.Expertus Infotech Private Limited Represented by its Authorised Signatory Mr.Praveen Kumar No.9/10, Gokul Towers, 4th Floor, C.P.Ramasamy Road, Alwarpet, Chennai – 600 018.
...Petitioner
-Vs-
Assistant Provident Fund Commissioner Employee's Provident Fund Organization No.37, Royapettah High Road, Azad Nagar, Royapettah, Chennai – 600 014.
...Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a direction in the nature of Writ of Certiorarified Mandamus, to call for the entire records relating proceedings No.TN/RO/CHN-I/VV-II/TNMAS0050356000/Div.23/PDC/2024 dated 25.09.2024 issued under Section 14B and Section 7Q of the EPF & MP Act, 1952 passed by setting the petitioner Company Ex-parte vide order dated
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10.09.2024 passed in Diary No.794/2024 for the period assessment made between 01/2016 to 03/2017 by the respondent and quash the same and pass such further orders.
For Petitioner : Mr.R.Sri Hari For Respondent : Mr.K.Venkatesan Standing Counsel for EPFO
O R D E R
Mr.K.Venkatesan, learned Standing Counsel for EPFO takes notice
on behalf of the respondent. With the consent of both parties, this writ petition is taken up for final disposal at the admission stage itself.
25.09.2024 issued under Section 14B and Section 7Q of the EPF & MP Act, 1952 passed by setting the petitioner Company Ex-parte vide order dated 10.09.2024 passed in Diary No.794/2024 for the period assessment made
between 01/2016 to 03/2017 by the respondent and quash the same.
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application is made under Section 14B of EPF & MP Act, 1952 then the petitioner shall approach the Tribunal and with regard to 7A order, the petitioner can approach the Authority itself. Learned counsel vehemently opposed since the respondent is only Authority as per Section 7Q of the Act, the petitioner shall approach the Authority. As it is seen, the impugned order relates to the period from 01.01.2016 to 31.03.2017 and the impugned order relates only with regard to the belated interest.
Competent Authority and the respondent shall consider the same within a period of six weeks. Till an application is made by the petitioner and the
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order is passed by the respondent within a period of six weeks, the respondent shall not proceed against the petitioner based on this impugned order.
With the above observation and directions, the writ petition stands disposed of . No costs. Consequently, connected miscellaneous petition is closed.
25.10.2024
cda Index : Yes/No Speaking/Non-Speaking Order
To
Assistant Provident Fund Commissioner Employee's Provident Fund Organization No.37, Royapettah High Road, Azad Nagar, Royapettah, Chennai – 600 014.
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N.SENTHILKUMAR, J.
cda
W.P.No.31909 of 2024
25.10.2024
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1 issue framed by the court
Whether the impugned ex-parte order under Sections 14B and 7Q of the EPF & MP Act passed without notice could be quashed.
2 provisions across 2 enactments
M/s.Expertus Infotech Private Limited represented by its Authorised Signatory Mr.Praveen Kumar
Assistant Provident Fund Commissioner, Employee's Provident Fund Organization
N.Senthilkumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
