M/S.Teddy Exports v. The Regional Provident Fund Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 26.09.2025

CORAM:

THE HONOURABLE MR.JUSTICE B.PUGALENDHI and WMP(MD)Nos.11727 and 11728 of 2021 and WMP(MD)No.19868 of 2025 M/s.TEDDY EXPORTS, Tenkasi Road, Alampatti Post, Tirumangalam, Madurai District Through its Proprietor.

... Petitioner versus The Regional Provident Fund Commissioner, Employees' Provident Fund Organization, Regional Office, Lady Doak College Road, Chokkikulam, Madurai - 625 002.

... Respondent Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, to call for the records from the file of the respondent herein in No.MD/MDU/37688/Enf 'C'/CIRCLE-17/M-7/17006/2018 dated 07.02.2018 issued by the respondent 1/4

claiming contribution to the tune of Rs.7,60,551/- for the period 04/2009 to 07/2010 under Section 7A of the EPF Act and to quash the same. For Petitioner : Mr.C.Karthikeyan For Respondent : Mr.A.John Xavier

ORDER

This writ petition is filed as against the assessment order passed by the respondent under Section 7-A of the EPF Act.

2. The petitioner is having an efficacious remedy under Section 7-I of the Act before the EPF Appellate Tribunal.

3. Since the petitioner has filed this writ petition without exhausting the available remedy under Section 7-I of the Act, this writ petition is disposed of with a liberty to the petitioner to approach the appellate Tribunal.

4. Since this writ petition has wrongly been filed before this Court and it has also been entertained by this Court, the Appellate Tribunal shall 2/4

entertain the appeal if any filed by the petitioner, within a period of four weeks from the date of receipt of a copy of this order, without insisting on limitation. No costs. Consequently, connected miscellaneous petitions are closed.

26.09.2025 NCC : Yes/No Index :Yes/No Internet : Yes/No ogy 3/4

B.PUGALENDHI,J.

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