Bombay High Court
Vital Healthcare Pvt. Ltd. vs Assistant Provident Fund Commissioner ... on 13 August, 2025
Author: Milind N. Jadhav
Bench: Milind N. Jadhav
2025:BHC-AS:35009
5. CIVIL WPST-26129-25 & 26134-25.docx
Amberkar
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION (ST) NO. 26129 OF 2025
WITH
WRIT PETITION (ST) NO. 26134 OF 2025
Vital Healthcare Pvt Ltd .. Petitioner
Versus
Assistant Provident Fund Commissioner
Employees' Provident Fund Organization .. Respondent
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Mr. Neel G. Helekar, Advocates for Petitioner
...................
CORAM : MILIND N. JADHAV, J.
DATE : AUGUST 13, 2025
P. C.:
1. Heard Mr. Helekar, learned Advocates for Petitioner.
2. Today when the matter is called out, none is present for Respondent as usual.
3. On 30.07.2025, after hearing Mr. Helekar, this Court passed the following order:-
"1. Not on Board. Mentioned by way of praecipe.
2. Heard Mr. Helekar, learned Advocate for Petitioner.
3. This is group of two Writ Petitions filed by same Petitioner namely Vital Healthcare Private Limited. There are twin orders both dated 13.06.2025 passed under Section 7Q read with Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. Liability invoked against the Petitioner is for an amount of Rs.14,36,750/- under Section 14B and Rs.13,00,855/- under Section 7Q.
4. Learned Advocate Mr. Helekar would submit that despite Petitioner having paid the amounts, impugned action has been invoked primarily due to certain delay which had occurred during the Covid -19 period for the remittances. He would submit that Employees' Provident Funds Organization itself by virtue of circular dated 15.05.2020 had given relief to establishments and factories covered under the EPF and MP Act, 1952 from levy of penal damages for delay in deposit 1 of 4 ::: Uploaded on - 13/08/2025 ::: Downloaded on - 13/08/2025 21:53:44 :::
5. CIVIL WPST-26129-25 & 26134-25.docx of dues during the Covid-19 Lockdown period of which this Court has taken cognizance of in several orders passed by Court.
4.1 He would also submit that in that view of the matter the impugned action for levy of damages and order under Section 7Q prima facie in the facts of the present case is arbitrary and unwarranted and Petitioner has a very strong case on merits.
4.2 He would submit that statutory appeal against the said order of damages has been filed before the Appellate Authority under Section 7I of the said Act.
5. Considering the fact that Petitioner has already deposited the remittances and in view of invocation of impugned action for the Covid-19 period which is duly covered by the circular dated 15.05.2020 an arguable case is made out by Mr. Helekar for issuance of notice and grant of interim relief at this stage.
6. Respondent is directed not to proceed with any coercive action in furtherance of recovery of the amounts from Petitioners under the twin orders passed under Section 7Q and 14B which are the subject matter of the present Writ Petitions before me neither the Respondent shall seize / attach any of the bank accounts of the Petitioner held with their bankers.
7. In view of above, issue notice to Respondent returnable after two weeks. Humdast permitted.
8. In addition to Court notice, Petitioner is permitted to serve a copy of the Writ Petition and this order on the Respondent and inform it about the next date of hearing by any permissible mode of service and file appropriate Affidavit of service with tangible proof thereof on or before the next date.
9. After receiving notice, Respondent is directed to take cognizance of this order and appoint appropriate Pleader / Advocate to represent and espouse their case, failing which this Court shall not await presence of the Respondent and shall determine the Petition in accordance with law by directing the Appellate Authority to determine the statutory appeal within a time bound programme.
10. Stand over to 13th August, 2025(F.O.B.)."
4. In compliance of the above order, Mr. Helekar has placed on record affidavits of service dated 13.08.2025. They show that Respondent has been served.
5. In view of the reasons stated in paragraph No. 4 of aforesaid order, there can be no impediment in determining the present Petitions.
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5. CIVIL WPST-26129-25 & 26134-25.docx
6. Writ Petition (St) No. 26129-25 challenges the liability under Section 14B to the tune of Rs. 14.36 lakh (approx) whereas Writ Petition (St) No. 26134/25 challenges liability under Section 7Q to the tune of Rs. 13 lakh (approx). In both the Petitions, grievance of Petitioner is with respect to Petitioner's case being covered by the Circular dated 15.05.2020 issued by the Employees Provident Fund Organization. This is a very strong circumstance. In that view of the matter and more specifically so because Petitioner has already filed Statutory Appeal before the CGIT-2, averment of which made in paragraph No. 14 of Writ Petition (St) No. 26129/25, present Writ Petition can be disposed of by passing the following order:-
(i) Respondent is directed not to take any coercive steps against the Petitioner in furtherance of the twin orders passed below Exh. 7Q and 14B for effecting any recovery from the Petitioner which are subject matters of the present Writ Petitions until the Statutory Appeals filed by the Petitioner against the said orders before the CGIT-2 are decided;
(ii) CGIT-2 is directed to determine the Statutory Appeals in respect of challenge to 14B and 7Q orders within a period of 6 months from today strictly in accordance with law;
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5. CIVIL WPST-26129-25 & 26134-25.docx
(iii) All submissions and contentions of both parties are expressly kept open in the Statutory Appeal.
7. Both the Writ Petitions are disposed in the above terms.
Amberkar [ MILIND N. JADHAV, J. ] Digitally signed by RAVINDRA RAVINDRA MOHAN MOHAN AMBERKAR AMBERKAR Date: 2025.08.13 17:36:06 +0530 4 of 4 ::: Uploaded on - 13/08/2025 ::: Downloaded on - 13/08/2025 21:53:44 :::