M/S.Devi Spinning Mills Limited, v. The Regional Provident Fund Commissioner,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21-05-2026
CORAM
THE HON'BLE MR JUSTICE G. R. SWAMINATHAN 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
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
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 GSK
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