Ascot Hotels and Resorts Pvt. Ltd. vs Assistant Provident Fund Commissioner

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

DELHI HIGH COURT
PRATHIBA M.SINGH
Ascot Hotels and Resorts Pvt. Ltd. – Appellant
Versus
Assistant Provident Fund Commissioner – Respondent

Table of Content
1. challenge to tribunal's orders regarding damages and interest (Para 2 , 3 , 4 , 5 , 6)
2. requirement of deposit as precondition for appeal consideration (Para 8 , 9 , 10)
3. restoration of appeal subject to conditions set (Para 11 , 12 , 13)
4. final decision to dispose of the petition (Para 15 , 16)

JUDGMENT

Prathiba M. Singh, J. (Oral)--This hearing has been done through video conferencing.

2. The present appeal has been filed challenging the impugned orders dated 18th September, 2019 and 6th November, 2019 passed by the Central Government Industrial Tribunal/Employees' Provident Fund Appellate Tribunal (hereinafter "Tribunal") by which the appeal filed by the Petitioner has been dismissed.

3. The brief facts are that a show cause notice was issued on 9th May, 2014 under Section 14-b and 7-Q of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter "the Act") for the period November, 2008 to April, 2014. The Respondent-Authority passed an order on 30th July, 2014 assessing the Petitioner for payment of interest and also imposition of damages to the following effect:-

"NOW THEREFORE, I, SATISH KUMAR GUPTA Assistant Provident Fund Commis

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DELHI HIGH COURTPRATHIBA M.SINGHAscot Hotels and Resorts Pvt. Ltd. – AppellantVersusAssistant Provident Fund Commissioner – Respondent

DELHI HIGH COURT
PRATHIBA M.SINGH
Ascot Hotels and Resorts Pvt. Ltd. – Appellant
Versus
Assistant Provident Fund Commissioner – Respondent