Sandeep Tulsiram Agrawal vs Recovery Officer, Epf Regional Office ...
2024 Latest Caselaw 701 Guj

Gujarat High Court

Sandeep Tulsiram Agrawal vs Recovery Officer, Epf Regional Office ... on 25 January, 2024

                                                                             NEUTRAL CITATION




    C/SCA/2397/2021                           ORDER DATED: 25/01/2024

                                                                             undefined




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

            R/SPECIAL CIVIL APPLICATION NO. 2397 of 2021

==========================================================
                SANDEEP TULSIRAM AGRAWAL
                            Versus
      RECOVERY OFFICER, EPF REGIONAL OFFICE AHMEDABAD
==========================================================
Appearance:
MR SALIL M THAKORE(5821) for the Petitioner(s) No. 1
MR AV NAIR(5602) for the Respondent(s) No. 1
==========================================================

  CORAM:HONOURABLE MRS. JUSTICE MAUNA M. BHATT

                          Date : 25/01/2024

                            ORAL ORDER

1. This petition is filed challenging the show-cause notice dated 13.01.2021 at Annexure-A, mainly on the ground that as per the provisions of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 ('the EPFO Act' for short), the petitioner cannot be stated to be an employer within the meaning of the provisions of the EPFO Act.

2. Learned advocates for the respective parties submitted that when the petition was preferred the resolution plan was approved and the liability was crystallized. However, subsequently, by the decision of Hon'ble Supreme Court in Civil Appeal No. 1661 of 2020 reported in 2022 SCC Online SC 1162, the appeal filed by the State was allowed and the resolution plan approved by the COC was set aside with the following observations:-

"59. The appeals are allowed. The impugned orders are set aside. The Resolution plan approved by the CoC is also set aside. The Resolution Professional may consider a fresh

NEUTRAL CITATION

C/SCA/2397/2021 ORDER DATED: 25/01/2024

undefined

Resolution Plan in the light of the observations made above. However, this judgment and order will not, prevent the Resolution Applicant from submitting a plan in the light of the observations made above, making provisions for the dues of the statutory creditors like the appellant."

3. Against the decision dated 06.09.2022 in Civil Appeal No. 1661 of 2020, Review Application was filed and the same was also dismissed, by an order dated 31.10.2023.

4. Learned Advocates therefore submitted that since the resolution plan is now no more in existence there would not be any liability against the Company.

5. In view of above, the present petition is allowed. The show-cause notice dated 13.01.2021 is hereby quashed and set aside. Needless to say that it is open for the respective parties to approach this Court in case of difficulty.

(MAUNA M. BHATT,J) SHRIJIT PILLAI