M/S. Abi Fireworks v. The Assistant Provident Fund Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 26.03.2026

CORAM

THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR Writ Petition(MD)No.6073 of 2026 and WMP(MD)No.5102 of 2026 M/s Abi Fireworks, through its Partner A.Adaikalam, S/o Ayyadurai, No.2/129, Vijayakarisalkulam Post, Vembakottai, Sivakasi - 626 131.

.. Petitioner Vs The Assistant Provident Fund Commissioner, Employees Provident Fund Organization, District Office, A.K.M. Complex, Old Virudhunagar Road, Sivakasi - 626 189.

..Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records relating to the impugned dismissal order in EPFA.233/2024 dated 19.09.2025 on the file of the Central Government Industrial Tribunal cum Labour Court, Chennai and quash the same. as illegal. 1/4

For Petitioner : Mr.B.Prasanna Vinoth For Respondent : Mr.A.Sivasubramanian Standing Counsel

ORDER

The petitioner challenges the order dated 19.09.2025 passed by the Central Government Industrial Tribunal-cum-Labour Court, Chennai in EPFA No. 233 of 2024, whereby the appeal filed by the petitioner under Section 7-I of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, was dismissed for noncompliance with the interim order. By the said interim order, the petitioner was directed to deposit 25% of the assessed damages under Section 14B of the Act.

2. The learned counsel for the petitioner submits that the petitioner is willing to deposit 25% of the assessed damages under Section 14B of the Act, if reasonable time is granted, and therefore, prays that the order of dismissal be set aside and the appeal be restored to the file.

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3. The learned counsel for the respondent submitted that, as the petitioner failed to comply with the interim order, the appellate authority has rightly dismissed the appeal.

4. In the light of the submissions made by the learned counsel for the petitioner, the impugned order dismissing the appeal is liable to be set aside.

5. Accordingly, the same is set aside, and the writ petition is allowed. The appeal in EPFA No. 233 of 2024 on the file of the Central Government Industrial Tribunal-cum-Labour Court, Chennai, is restored, subject to the petitioner depositing 25% of the assessed damages within four weeks from the date of receipt of a copy of this order. Upon such deposit, the petitioner is permitted to operate their bank account, which has been defreezed. No costs. Consequently, the connected miscellaneous petition is closed.

26.03.2026 NCC : Yes/No Index : Yes/No Internet:Yes skn To The Assistant Provident Fund Commissioner, Employees Provident Fund Organization, District Office, A.K.M. Complex, Old Virudhunagar Road, Sivakasi - 626 189.

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HEMANT CHANDANGOUDAR, J.

skn Writ Petition(MD)No.6073 of 2026 and WMP(MD)No.5102 of 2026 26.03.2026 4/4