Tvl. J.K.S. Construction v. Assistant Provident Fund Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 26.03.2026

CORAM

THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR and W.M.P.(MD)Nos.6281 and 6282 of 2026 JKS Construction, represented by its Proprietor, P.Jayasingh, Nagercoil - 629 001.

... Petitioner vs.

The Assistant Provident Fund Commissioner, Employees Provident Fund Organization, Regional Office, 65, Water Tank Road, Nagercoil - 629 001.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records relating to the impugned order passed by the respondent in No. MD/NKL/1014468/06/2019-08/2022 dated 20.02.2025 under Section 7A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and quash the same and consequently, to direct the respondent to redo the proceedings afresh in accordance with law after furnishing the Enforcement Officer's reports and other relied upon documents and after 1/4

affording the petitioner a reasonable opportunity of hearing. For Petitioner :Mr.N.Sudalai Muthu For Respondent :Mr.M.Mahaboob Athiff *****

O R D E R

The petitioner challenges the order dated 20.02.2025 passed by the respondent in exercise of powers under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

2. As against an order passed under Section 7A of the said Act, an efficacious alternative statutory remedy of appeal is available. Therefore, the writ petition, filed without exhausting the said remedy, is not maintainable. On this ground alone, the writ petition is dismissed, while preserving liberty to the petitioner to approach the Appellate Authority.

3. If the petitioner files an appeal within a period of two (2) weeks from the date of receipt of a copy of this order, the Appellate Authority shall consider the same on merits, without reference to limitation, subject to the petitioner complying with the statutory pre-deposit requirement. 2/4

4. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed.

Index :Yes / No 26.03.2026 Internet :Yes / No NCC :Yes / No cmr 3/4

HEMANT CHANDANGOUDAR, J.

cmr 26.03.2026 4/4