Kerala High Court
Kerala State Civil Supplies ... vs Regional Provident Fund ... on 15 July, 2025
Author: K. Babu
Bench: K. Babu
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K. BABU
TUESDAY, THE 15TH DAY OF JULY 2025 / 24TH ASHADHA, 1947
WP(C) NO. 25499 OF 2025
PETITIONER/S:
KERALA STATE CIVIL SUPPLIES CORPORATION LTD.
MAVELI BHAVAN, GANDHI NAGAR, COCHIN REPRESENTED
BY ITS COMPANY SECRETARY, MISS SHEEBA GEORGE,
PIN - 682020
BY ADVS.
SHRI.ABRAHAM JOSEPH MARKOS
SRI.V.ABRAHAM MARKOS
SHRI.ALEXANDER JOSEPH MARKOS
SRI.ISAAC THOMAS
SRI.P.G.CHANDAPILLAI ABRAHAM
SHRI.JOHN VITHAYATHIL
RESPONDENT/S:
1 REGIONAL PROVIDENT FUND COMMISSIONER-II AND
RECOVERY OFFICER
EMPLOYEES PROVIDENT FUND ORGANIZATION, SUB
REGIONAL OFFICE, BHAVISHYA NIDHI BHAVAN,
KALOOR, KOCHI, PIN - 682017
2 REGIONAL PROVIDENT FUND COMMISSIONER
EMPLOYEES PROVIDENT FUND ORGANIZATION, SUB
REGIONAL OFFICE, BHAVISHYA NIDHI BHAVAN,
KALOOR, KOCHI, PIN - 682017
BY ADV SMT.LAKSHMI.N.KAIMAL
W.P.(C). No. 25499 of 2025
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2025:KER:52792
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 15.07.2025, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C). No. 25499 of 2025
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2025:KER:52792
K. BABU, J
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W.P.(C). No. 25499 of 2025
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Dated this the 15th day of July, 2025
JUDGMENT
The challenge in this Writ Petition is to Ext.P10 order passed by the Regional Provident Fund Commissioner, Kochi Region and UT of Lakshadweep under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 ('the Act' for short). As per the impugned order, the petitioner is directed to pay a sum of Rs.1,32,99,874/- to the EPFO towards assessment under Section 7A of the Act.
2. Heard the learned Senior Counsel appearing for the petitioner and the learned Standing Counsel.
3. The learned Senior Counsel submitted that, in view of the statutory remedy provided under Section 7-I W.P.(C). No. 25499 of 2025 ..4..
2025:KER:52792 of the Act, the petitioner will file an appeal before the Appellate Authority. The petitioner seeks 15 days' time to prefer the appeal.
4. The learned Standing Counsel opposes the request for granting time on the ground that the petitioner should have filed the appeal within the statutory time limit.
5. The learned Senior Counsel submitted that there is no Presiding Officer in the Appellate Authority and it is the reason why the petitioner approached this Court on 09.07.2025, seeking urgent relief to prevent any coercive action against it.
6. The learned Standing Counsel submitted that, at the time of preferring the appeal, the petitioner is statutorily bound to deposit 75% of the amount due from it, as determined by the competent officer under Section 7-A of the Act. The learned Senior Counsel submitted W.P.(C). No. 25499 of 2025 ..5..
2025:KER:52792 that in the first round of litigation, the petitioner had furnished the required bank guarantee.
Having regard to the submissions, the Writ Petition is disposed of as follows:-
(a)The petitioner is granted 15 days' time from this day to prefer the statutory appeal under Section 7-I of the Act.
(b)Any coercive proceedings against the petitioner shall stand deferred until an application seeking waiver of the deposit, as provided under Section 7-O of the Act, is considered and decided by the Appellate Authority, on condition that the bank guarantee submitted is renewed by the petitioner.W.P.(C). No. 25499 of 2025
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2025:KER:52792 The Appellate Authority shall dispose of the application seeking waiver within a period of two months from the date of filing the appeal.
K.BABU, JUDGE kkj W.P.(C). No. 25499 of 2025 ..7..
2025:KER:52792 APPENDIX OF WP(C) 25499/2025 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PROCEEDINGS UNDER SECTION 7A OF THE EPF ACT ISSUED BY THE 2ND RESPONDENT DATED 01.03.2012 ALONG WITH ANNEXURES Exhibit P2 COPY OF APPEAL NO. 545(7)2012 FILED BY THE PETITIONER Exhibit P3 TRUE COPY OF THE ORDER DATED 14.01.2021 PASSED BY THE CGIT IN APPEAL NO.676/2019 Exhibit P4 TRUE COPY OF THE LETTER DATED 14.07.2021 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE ORDER DATED 10.08.2021 ISSUED BY THE HON'BLE CENTRAL GOVERMENT INDUSTRIAL TRIBUNAL Exhibit P6 TRUE COPY OF THE LETTER DATED 28.08.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P7 TRUE COPY OF THE JUDGMENT DATED 14.09.2021 IN W.P.(C) NO.18571/2021 Exhibit P8 TRUE COPY OF THE ORDER DATED 22.02.2022 OF THE CENTRAL GOVERMENT INDUSTRIAL TRIBUNAL Exhibit P9 TRUE COPY OF NOTICE DATED 16.10.2023 ISSUED BY THE PETITIONER Exhibit P10 TRUE COPY OF ORDER DATED 13.05.2025 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 7A Exhibit P11 TRUE COPY OF PROCEEDINGS OF THE 2ND RESPONDENT UNDER SECTION 7A OF THE EPF ACT DATED 04.11.2019 Exhibit P12 TRUE COPY OF LETTER DATED 16.07.2022 W.P.(C). No. 25499 of 2025 ..8..
2025:KER:52792 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT Exhibit P13 TRUE COPY OF LETTER DATED 28.09.2024 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT Exhibit P14 TRUE COPY OF LETTER DATED 09.06.2025 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT