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DELHI HIGH COURT
PRATHIBA M.SINGH
Pearson India Education Services Private Limited – Appellant
Versus
Assistant Provident Fund Commissioner, Delhi – Respondent


JUDGMENT

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

2. The present petition has been filed by the Petitioner challenging the impugned order dated 13th November, 2019 by which the Employees' Provident Fund Appellate Tribunal (hereinafter `EPFAT') has allowed an application filed by the Respondent/APFC (hereinafter `APFC'). By the impugned order the EPFAT has recalled its earlier order dated 13th April, 2016 by which the appeal of the Petitioner had stood finally allowed.

3. The genesis of the dispute is a demand which was made by the Respondent-Authority against the Petitioner under Sections 7Q and 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter `EPF Act'). The APFC directed a sum of Rs.14,35,568/- to be paid as interest and damages, vide order dated 21st April, 2015. The said order was challenged by the Petitioner and was listed before the EPFAT on 5th June, 2015. On the said date, a conditional order was passed granting an interim stay of the impugned order of the APFC, pending verification of payments made by the Petitioner to the APFC. The APFC was directed to file a counter affidavit within 30 days.

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