Madras High Court
M/S.Agarwal Bhavan vs Regional Provident Fund Commissioner on 30 April, 2026
Author: M.Dhandapani
Bench: M.Dhandapani
W.M.P.Nos.12818, 12821, 12833 & 12835 of 2026
in
W.P.Nos.11751 & 11762 of 2026
M.DHANDAPANI, J.
These matters are listed under the caption for “being mentioned”.
2. In the earlier occasion, i.e., on 08.04.2026, it was brought to the notice of this Court by the learned counsel for the respondents that, this Court, while ordering notice to the respondents on 25.03.2026, has granted an interim stay on condition to deposit 30% of the demand amount, however, due to oversight, the said order has been granted without imposing any condition. Considering the same, this Court, vide order, dated 08.04.2026, though modified the earlier order, dated 25.03.2026 by imposing a condition that the petitioner shall deposit 30% of the demand amount as per the impugned notice, inadvertently, the same has been ordered in respect of the impugned demand notice in W.P.No.11751 of 2026 alone.
3. In view of the above, paragraph No.3 of the order, dated 25.03.2026, which was subsequently modified vide order, dated 08.04.2026, shall stand substituted with the following :-
“3. Considering the facts and circumstances of the case, since a prima facie case is available for grant of interim stay, there shall be an order of interim stay of all further proceedings in Page No.1 of 10 https://www.mhc.tn.gov.in/judis respect of demand notices both dated 06.10.2025 in TN/CHN-
I/CC-I(PDC)/D-11/10308/REGL/2025 (Diary No.1084/2024), (Establishment ID TNMAS0010308000) for Rs.92,28,438/- as the amount of interest under Section 7Q of the EPF Act, consequent to the delayed remittances for the period 01/2014 to 06/2018, and TN/CHN-I/CC-I(PDC)/D-11/10308/ REGL/2025 (Diary No.150/2025), (Establishment ID TNMAS0010308000) for Rs.19,16,686/- as the amount of interest under Section 7Q of the EPF Act, consequent to the delayed remittances for the period 04/2008 to 02/2022, subject to the condition that the petitioner shall deposit 30% of the respective demand amounts as per the impugned demand notices, within a period of four weeks from the date of receipt of a copy of this order.”
4. Registry is directed to carry out the aforesaid corrections and issue fresh order copy to the parties.
30.04.2026 sp Page No.2 of 10 https://www.mhc.tn.gov.in/judis M.DHANDAPANI, J.
sp W.M.P.Nos.12818, 12821, 12833 & 12835 of 2026 in W.P.Nos.11751 & 11762 of 2026 30.04.2026 Page No.3 of 10 https://www.mhc.tn.gov.in/judis W.P.No.12818 of 2024 M.Dhandapani.,J.
The matter is listed under the caption for ‘’Being Mentioned’’ at the instance of the learned counsel for the petitioner.
2. The learned counsel for the petitioner submitted that during the pendency of the w It is brought to the notice of this Court by the learned counsel for the respondent that this Court while ordering notice to the respondents on 25.03.2026, has granted an interim stay on condition to deposit 30% of the demand amount, however, due to oversight, the said order has been granted without imposing any condition. Hence, the learned counsel for the respondent prays for appropriate corrections.
3. Since the interim stay was granted for the amount of interest under Section 7Q of the EPF Act, on condition to deposit 30%, it has been inadvertently omitted and hence, paragraph no.3 of the order dated 25.03.2026, shall be replaced as follows:
3. Considering the facts and circumstances of the case, since a prima facie case is available for grant of interim stay, there shall be an order of interim stay of all further proceedings in demand notice in TN/ CHN-I/ CC-I(PDC) /D-11/ 10308/ REGL/2025 dated 06.10.2025 for Rs.92,28,438/- as the amount of interest under Section 7Q of the EPF Act, consequent to the delay remittances for the period 01/2014 to 06/2018, subject to the condition that the petitioner shall deposit 30% of the Page No.4 of 10 https://www.mhc.tn.gov.in/judis demand amount as per the impugned notice, within a period of four weeks from the date of receipt of a copy of this order.
25.03.2026 sk Page No.5 of 10 https://www.mhc.tn.gov.in/judis M.DHANDAPANI J.
sk WMP NOs. 12818, 12821, 12833 and 12835 OF 2026 in WP Nos. 11751 and 11762 of 2026 08.04.2026 Page No.6 of 10 https://www.mhc.tn.gov.in/judis IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-03-2026 CORAM THE HON'BLE MR JUSTICE M.DHANDAPANI WMP NOs. 12818, 12821, 12833 and 12835 OF 2026 in WP Nos. 11751 and 11762 of 2026 M/s.Agarwal bhavan Rep by its Managing Partner- Banshidhar N Gupta 255, Govindappa Naicken Street, Mannady, Chennai-600 001.
..Petitioner(s) in both petitions Vs
1. Regional provident fund Commissioner RO Chennai (North), Employees Provident Fund Organisation, Ministry of Labour and Employment (Govt. of India) Bhavishya Nidhi Bhawan, No.37, Royapettah High Road, Opposite Swagat Hotel, Chennai-014.
2. The Assistant Provident Fund Commissioner O/o.Regional Provident Fund Commissioner, RO Chennai (North), Employees Provident Fund Organisation, Ministry of Labour and Employment (Govt. of India) Bhavishya Nidhi Bhawan, No.37, Royapettah High Road, Opposite Swagat Hotel, Chennai-014.
..Respondent(s) in both petitions For Petitioner(s) in both Mr.M.Velumurugan petitions:
Page No.7 of 10https://www.mhc.tn.gov.in/judis For Respondent(s) in both Mr.K.Venkatesan for R1 and R2 petitions:
Order Notice to the respondents returnable by four weeks. Private notice is also permitted.
2. Learned counsel for the petitioner submitted that the petition is against the respondents for initiating proceedings under Section 7 of the Employees Provident Fund Act for non payment of EPF amount. It is further submitted that the respondent had initiated proceedings under Section 14B (damages) and Section (7Q) interest. Insofar as the damages under Section 14B are concerned, an appeal is pending.. Challenging the levy of Section 7Q, these writ petitions are filed.
2. Considering the facts and circumstances of the case, since a prima facie case is available for grant of interim stay, there shall be an order of interim stay of all further proceedings in demand notice in TN/ CHN-I/ CC-I(PDC) /D-11/ 10308/ REGL/2025 dated 06.10.2025.
25-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK Page No.8 of 10 https://www.mhc.tn.gov.in/judis To The Presiding Officer, Industrial Tribunal Cum Labour Court at Puducherry.
Page No.9 of 10https://www.mhc.tn.gov.in/judis M.DHANDAPANI J.
sk WMP NOs. 12818, 12821, 12833 and 12835 OF 2026 in WP Nos. 11751 and 11762 of 2026 25-03-2026 Page No.10 of 10 https://www.mhc.tn.gov.in/judis