JUDGMENT

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

2. The present petition has been filed challenging order dated 3rd August, 2021 passed by the CGIT, by which the CGIT has refused to grant a stay in respect of the interest component imposed under Section 7Q of the Employees' Provident Fund & Miscellaneous Provisions Act, 1952 (hereinafter, "EPF Act") on the ground that no opinion can be formed at this stage as to whether the order which was passed by the original authority, i.e., the Regional Provident Fund Commissioner (hereinafter, "RPFC"), is a composite order under Sections 14B and 7Q of the EPF Act.

3. The brief background to this petition is that vide a common show- cause notice dated 23rd May, 2019, proceedings were initiated against the Petitioner under Sections 14B and 7Q of the EPF Act. The said show-cause notice relates to alleged defaults occurring during the period from 1st November, 2013 till 31st March, 2019. The show-cause notice commences with the title - "Summons to appear for hearing u/s 14B of the EPF and MP Act, 1952 (and order for payment of interest u/s 7Q for 01/11/2013 to 31/03/2019". In response to this show-cau