Kerala State Civil Supplies ... vs Regional Provident Fund ...
2025 Latest Caselaw 1018 Ker

Citation : 2025 Latest Caselaw 1018 Ker
Judgement Date : 15 July, 2025

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
                                        ..2..



                                                               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
                                        ..3..



                                                              2025:KER:52792




                                   K. BABU, J
                     ---------------------------------------
                      W.P.(C). No. 25499 of 2025
                -------------------------------------------------
                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

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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

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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.

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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

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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

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

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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