Allowed

M/s. Abi Fireworks v. The Assistant Provident Fund Commissioner

Madras HC26 Mar 2026WP(MD)/6073/2026

Case brief

AI extract

What is this about?

EPF appeal dismissed for failure to deposit 25% of assessed damages under Section 14B as directed by interim order. Petitioner offered to deposit; High Court set aside dismissal and restored appeal subject to deposit within four weeks.

What did the court decide?

Impugned dismissal order set aside; appeal EPFA No.233/2024 restored subject to deposit of 25% assessed damages within four weeks; permission to operate defreezed bank account on deposit; no costs; WM

M/s. Abi Fireworks Vs The Assistant Provident… — Labour and Industrial Disputes | Madras HC (2026)

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W.P(MD)No.6073 of 2026

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED: 26.03.2026

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CORAM

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THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR

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Writ Petition(MD)No.6073 of 2026 and

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WMP(MD)No.5102 of 2026

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M/s Abi Fireworks, through its Partner A.Adaikalam, S/o Ayyadurai, No.2/129, Vijayakarisalkulam Post, Vembakottai, Sivakasi - 626 131.

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.. Petitioner

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The Assistant Provident Fund Commissioner, Employees Provident Fund Organization, District Office, A.K.M. Complex, Old Virudhunagar Road, Sivakasi - 626 189.

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..Respondent

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records relating to the impugned dismissal order in EPFA.233/2024 dated 19.09.2025 on the file of the Central Government Industrial Tribunal cum Labour Court, Chennai and quash the same. as illegal.

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.6073 of 2026

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For Petitioner : Mr.B.Prasanna Vinoth

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For Respondent : Mr.A.Sivasubramanian Standing Counsel

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ORDER

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The petitioner challenges the order dated 19.09.2025 passed by the Central Government Industrial Tribunal-cum-Labour Court, Chennai in EPFA No. 233 of 2024, whereby the appeal filed by the petitioner under Section 7-I of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, was dismissed for noncompliance with the interim order. By the said interim order, the petitioner was directed to deposit 25% of the assessed damages under Section 14B of the Act.

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The learned counsel for the petitioner submits that the petitioner is willing to deposit 25% of the assessed damages under Section 14B of the Act, if reasonable time is granted, and therefore, prays that the order of dismissal be set aside and the appeal be restored to the file.

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.6073 of 2026

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The learned counsel for the respondent submitted that, as the petitioner failed to comply with the interim order, the appellate authority has rightly dismissed the appeal.

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In the light of the submissions made by the learned counsel for the petitioner, the impugned order dismissing the appeal is liable to be set aside.

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Accordingly, the same is set aside, and the writ petition is allowed. The appeal in EPFA No. 233 of 2024 on the file of the Central Government Industrial Tribunal-cum-Labour Court, Chennai, is restored, subject to the petitioner depositing 25% of the assessed damages within four weeks from the date of receipt of a copy of this order. Upon such deposit, the petitioner is permitted to operate their bank account, which has been defreezed. No costs. Consequently, the connected miscellaneous petition is closed.

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26.03.2026

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NCC : Yes/No Index : Yes/No Internet:Yes skn To The Assistant Provident Fund Commissioner, Employees Provident Fund Organization, District Office, A.K.M. Complex, Old Virudhunagar Road, Sivakasi - 626 189.

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.6073 of 2026

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HEMANT CHANDANGOUDAR , J.

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skn

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Writ Petition(MD)No.6073 of 2026

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and

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WMP(MD)No.5102 of 2026

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26.03.2026

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https://www.mhc.tn.gov.in/judis

M/s. Abi Fireworks v. The Assistant Provident Fund Commissioner

Case brief

What is this about?

What did the court decide?

M/s. Abi Fireworks v. The Assistant Provident Fund Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

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