Madhya Pradesh High Court
Ryder Trans International Pvt. Ltd. vs Regional Provident Fund on 23 April, 2026
Author: Vivek Rusia
Bench: Vivek Rusia
NEUTRAL CITATION NO. 2026:MPHC-IND:11251
1 WP-14063-2026
IN THE HIGH COURT OF MADHYA PRADESH
AT INDORE
BEFORE
HON'BLE SHRI JUSTICE VIVEK RUSIA
ON THE 23rd OF APRIL, 2026
WRIT PETITION No. 14063 of 2026
RYDER TRANS INTERNATIONAL PVT. LTD.
Versus
REGIONAL PROVIDENT FUND AND OTHERS
Appearance:
Shri Mukul Bhutda - Advocate for the petitioner.
ORDER
1. Petitioner has filed this present petition seeking interim relief to the effect that recovery under Section 7Q of EPF Act be stayed subject to deposit of 40% as has been done by the CGIT-cum-Labour Court-cum- EPFA vide order dated 11.2.2026.
2. There is a liability under Section 7A of payment of PF contribution against the petitioner. After such order, the PF authority has passed order under Section 7Q and 14-B of EPF Act imposing interest as well as penalty. The petitioner approached the CGIT, which is an appellate authority under the EPF Act challenging both the orders of liability of Rs.16,25,765/- under Section 14-B and Rs.8,25,993/- under Section 7Q of EPF Act. The petitioner has already deposited Rs.2 Lakhs under Section 7Q of EPF Act as per Annexure P/1 & P/3.
3. Learned CGIT has entertained the appeal in respect of challenge to Section 14-B and rejected under Section 7Q as the appeal is not maintainable Signature Not Verified Signed by: TRILOK SINGH SAVNER Signing time: 24-04-2026 12:08:10 NEUTRAL CITATION NO. 2026:MPHC-IND:11251 2 WP-14063-2026 against the order under Section 7Q of EPF Act. Hence, the petitioner has filed this present petition.
I have heard the learned counsel for the petitioner and perused the record.
4. Petitioner by way of this petition is only seeking mercy on the ground that during the Covid period the company could not do the business and financially not capable to deposit such a huge amount. No document has been produced to show the financial condition during the Covid period and thereafter during this assessment year. Mere pleading without any evidence or document cannot be considered. Even otherwise, the jurisdiction under Article 226 of the Constitution of India cannot be invoked on the ground of mercy or equity. Even otherwise, in absence of challenge to 7A, Section 7Q which is an statutory interest payable on the said amount, cannot be challenged as held by the Hon'ble Apex Court in catena of judgments.
5. In view of above, the petition is dismissed.
(VIVEK RUSIA) JUDGE trilok Signature Not Verified Signed by: TRILOK SINGH SAVNER Signing time: 24-04-2026 12:08:10