M/S.Devi Spinning Mills Limited, vs The Regional Provident Fund ...
2026 Latest Caselaw 2708 Mad

Madras High Court

M/S.Devi Spinning Mills Limited, vs The Regional Provident Fund ... on 21 May, 2026

Author: G.R.Swaminathan

Bench: G. R. Swaminathan

WP No. 20280 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-05-2026 CORAM THE HON'BLE MR JUSTICE G. R. SWAMINATHAN WP No. 20280 of 2026 AND WMP NO. 21736 OF 2026,WMP NO. 21740 OF 2026

M/s.Devi Spinning Mills Limited, Rep. by its Managing Director, Vennampatti, Thokkampatti (Post), Dharmapuri District, Permanent Address at No.2/893A, Nelli Nagar, Periyasamy Thottam, Dharmapuri 636 701.

..Petitioner(s) Vs

1. The Regional provident Fund commissioner, Employees Provident Fund corporation, Regional Office, EPFO, Steel Plat Road, Thalavaipatti, Salem 636 302.

2. The Assistant PF commissioner and Recovery Officer, Employees Provident Fund Corporation,Sub Regional Office, EPFO, S.J.Plaza 1st and 2nd Floor, Anna Salal, Swarnapuri, Salem 600 004.

3. Shri M.Anbarsan, Enforcement Officer, Salem 6 Division.

..Respondent(s)

PRAYER : Petition filed under Article 226 of the Constitution of India, seeking issuance of a Writ of Certiorarified Mandamus, to calling for the records relating to the records relating to the impugned orders passed by the 1st respondent vide No.CB / SLM/25640 / RECY / CP 16 / S-6 /2024 dated 03/12/2024 and No. CB / RO SLM / RECY /25649 / S-6 /2026 dated 23/01/2026 and to quash the same and consequently direct the 1st respondent to

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extend the time for settlement of the PF dues by a further period of six months without the levy of Penalty and interest components, there by enabling the petitioner to discharge the entire dues.

For Petitioner(s): Mr.Naveen Kumar Murthi for Mr.M.Mahamani

For Respondent(s): Mr.P.K.Panneerselvam, Standing Counsel

Order

Heard both sides.

2. The petitioner had suffered an assessment order at the hands of the

Provident Fund Authority. The petitioner’s liability has also been finally

quantified. The respondents have issued recovery certificate and they have also

created an encumbrance.

3. The learned counsel for the petitioner states that the petitioner would

clear the entire dues within a period of twelve weeks from the date of receipt of

a copy of this order and thereupon, the respondents can be directed to issue no

due certificate and also for lifting the attachment.

4. No exception can be taken to the aforesaid request. The only relief that

is given to the petitioner is that he has a window period of twelve weeks, during

which, no coercive action can be taken against him. Since the petitioner is no

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longer disputing the liability and has come forward to clear the same, this Writ

Petition is disposed of with the following directions:

a) The petitioner shall clear the subject PF liability within a period of

twelve weeks from the date of receipt of a copy of this order. Thereupon, the

respondents shall lift the attachment and also issue no due certificate. During

this period, no coercive action shall be taken against the petitioner.

b) If the petitioner fails to abide by the undertaking, the benefit conferred

to the petitioner in this order shall stand automatically withdrawn and the Writ

Petition shall be treated as having been dismissed in limine.

No costs. Consequently, connected miscellaneous petitions are closed.

21-05-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

GSK

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G.R.SWAMINATHAN J.

GSK

To

1. The Regional provident Fund commissioner, Employees Provident Fund corporation, Regional Office, EPFO, Steel Plat Road, Thalavaipatti, Salem 636 302.

2. The Assistant PF commissioner and Recovery Officer, Employees Provident Fund Corporation,Sub Regional Office, EPFO, S.J.Plaza 1st and 2nd Floor, Anna Salal, Swarnapuri, Salem 600 004.

3. Shri M.Anbarsan, Enforcement Officer, Salem 6 Division.

AND WMP NO. 21736 OF 2026,WMP NO. 21740 OF 2026

21-05-2026

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