M/s.Municipal Council v. The Assistant Provident Fund Commissioner (Compliance)
Case brief
What is this about?
Writ petition maintainability; alternative remedy not exhausted; Section 7-I appeal under EPF Act; Section 7A assessment/demand order dated 17.10.2025 (Enf-C2/ROTRY/81711/7A Order/2025-26); demand of Rs.1,13,01,257/- for period 01/2011 to 11/2020; pre-deposit waived as entire amount already recovered; appeal to be heard on merits without condonation of delay if filed within four weeks; certiorarified mandamus refused; Nellikuppam Municipality (Cuddalore District) vs Assistant Provident Fund Commissioner (Compliance), EPFO, Trichy; Madurai Bench of Madras High Court; W.P.(MD)No.10939 of 2026; decided 20.04.2026 by Hemant Chandangoudar, J.; writ petition dismissed.
What did the court decide?
Liberty to the petitioner to file an appeal under Section 7-I before the appellate authority within four weeks of receipt of a copy of the order, to be entertained and disposed of on merits without insisting on an application for condonation of delay and without pre-deposit of the statutory amount; no order as to costs.