Disposed¶29

The Management of v. The Assistant Provident Fund Commissioner

Madras HC29 Jun 2026WP/24474/2026

Case brief

AI extract

What is this about?

Keywords: EPF & MP Act 1952; Section 14-B damages; Section 7-Q interest; Section 7-A determination; Section 79; provident fund damages and interest; writ of certiorari; Article 226; non-exhaustion of remedy (CGIT appeal not filed); instalment payment of PF dues; lifting of attachment; Madras High Court; Veremax Technologie Services Limited; Assistant Provident Fund Commissioner; consensual disposal without adjudication on merits.

What did the court decide?

Payment of the outstanding damages/interest in each case in 15 equated monthly instalments; respondent to consider lifting any attachment after six continuously paid instalments upon representation, on its own merits; no order as to costs; Miscellaneous Petitions closed. ¶29

The Management of Vs The Assistant Provident Fund… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the orders of the Assistant Provident Fund Commissioner levying damages and interest under the EPF & MP Act, 1952 were liable to be quashed by writ of certiorari.

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Court's answer

Because the Management was ready to pay the entire outstanding amounts in all the cases, the Court considered it appropriate to permit payment of the outstanding amounts in instalments.

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Ratio / Principle

In each case, the outstanding amount towards damages/interest shall be paid in 15 equated monthly instalments.

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Key takeaways

The respondent shall consider lifting the attachment, if any, on payment of six instalments continuously, if any representation is made, on its own merits.ratio¶28
With the above observations/directions, the Writ Petitions are disposed of; there shall be no order as to costs and the Miscellaneous Petitions are closed.ratio¶29

Detailed headnote1 paragraphs

MADRAS HIGH COURT (K. Surender, J.; common order dated 29-06-2026) - Veremax Technologie Services Limited v. Assistant Provident Fund Commissioner: Five writ petitions (W.P.Nos.24474, 24476, 24477, 24480 and 24481 of 2026) under Article 226 sought certiorari to quash orders of the Assistant Provident Fund Commissioner levying damages under Sections 14-B and 7-A and interest under Sections 7-Q and '79' of the EPF & MP Act, 1952 for periods 01/2019-12/2023, 02/2020-04/2024 and 11/2019-01/2023, aggregating Rs.1,15,05,599/- (sum of the five levies). Though an appeal lay to the Central Government Industrial Tribunal, none was preferred. As the Management was ready to pay the entire outstanding amounts, the Court disposed of the petitions directing payment in 15 equated monthly instalments, with the respondent to consider lifting any attachment after six continuous instalments upon representation, on its own merits; no order as to costs; Miscellaneous Petitions closed.

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WP No. 24474 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 29-06-2026

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CORAM

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THE HON'BLE MR.JUSTICE K. SURENDER WP Nos.24474, 24476, 24477, 24480 and 24481 of 2026 and W.M.P.Nos.26670, 26676, 26677, 26683 and 24481 of 2026

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The Management of Veremax Technologie Services Limited, Doshi Towers, First Floor, No. 156 , Poonamallee High Road Kilpauk, Chennai-600 010 Represented by its Authorised signatory

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..Petitioner in all the Writ Petitions

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Vs.

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The Assistant Provident Fund Commissioner Bhavishya Nidhi Bhawan, No.37, Royapettah High Road, Chennai-600 014

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..Respondent in all the Writ Petitions

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W.P.No.24474 of 2026 filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorari to quash the order bearing Ref.No.TN/ RO/ CHN-I/ CC-II/ TNMAS1362019000/ Div. 23/ PDC/ 2024 Diary No.642/ 2024, dated 9.09.2024 passed by the Respondent, levying damages amounting to Rs.17,01,802/- (Rupees Seventeen Lakhs one Thousand Eight Hundred and Two only ) for the period 01/ 2019 to 12/2023 under Section 14-B of the EPF and MP Act, 1952.

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W.P.No.24476 of 2026 filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorari to quash the order bearing Ref.No.TN/RO/CHN-1/CC-II/TNMAS1362019000/Div.23/PDC/2024, Diary

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WP No. 24474 of 2026

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No.642/2024, dated 09.09.2024 passed by the respondent, levying interest amounting to Rs.8,54,479/- (Rupees eight lakh fifty four thousand four hundred and seventy nine only) for the period 01/2019 to 12/2023 under Section 79 of the EPF & MP Act, 1952.

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W.P.No.24477 of 2026 filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorari to quash the order bearing Ref.No.TN/RO/CHN-1/CC-II/TNMAS1362019000/Div.23/PDC/2024, Diary No.755/2024, dated 10.09.2024 passed by the respondent , levying damages amounting to Rs.6,14,768/- (Rupees six lakh fourteen thousand seven hundred and sixty eight only) for the period 02/2020 to 042024 under Section 14-B of the EPF & MP Act, 1952.

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W.P.No.24480 of 2026 filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorari to quash the order bearing Ref.No.TN/RO/CHN-I/CC-II/TNMAS1362019000/Div.23/PDC/2024, Diary No.755/2024, dated 10.09.2024 passed by the respondent, levying interest amounting to Rs.3,02,571/- (Rupees three lakh two thousand five hundred and seventy one only) for the period 02/2020 to 04/2024 under Section 7-Q of the EPF & MP Act, 1952.

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W.P.No.24481 of 2026 filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorari to quash the order bearing Ref.No.TN/RO/CHN-I/CC-II/TNMAS1362019000/Div.23/PDC/2024, Diary No.1287/2023, dated 14.11.2024 passed by the respondent, levying damages amounting to Rs.80,31,979/- (Rupees eighty lakhs thirty one thousand nine hundred and seventy nine only), under Section 7-A of the EPF & MP Act, 1952 for the period 11/2019 to 01/2023.

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For Petitioners in all the Writ Petitions : Mr.C.Manohar Gupta

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For Respondent in all the Writ Petitions: Mr.R.Vishnu

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WP No. 24474 of 2026

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COMMON ORDER

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Learned counsel for the Management submitted that as against the impugned orders, appeal lies to the Central Government Industrial Tribunal. However, the Management has not preferred any such appeal.

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Since the Management is ready to pay the entire outstanding amounts in all these cases, this Court deems it appropriate to grant payment of the outsanding amounts in instalments.

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Accordingly, in each cases, the outstanding amount shall be paid in 15 equated monthly instalments in respect of the damages/interest and the respondent shall consider lifting the attachment on payment of six instalments continuously, if any represention is made, on its own merits.

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With the above observations/direction, the Writ Petitions are disposed of. There shall be no order as to costs. Consequently, the Miscellaneous Petitions are closed.

29-06-2026

The Assistant Provident Fund Commissioner Bhavishya Nidhi Bhawan, No.37, Royapettah High Road, Chennai-600 014

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WP No. 24474 of 2026