JUDGMENT

Prathiba M. Singh, J. (Oral)

1. This hearing has been done through video conferencing.

2. The present petition challenges the impugned order dated 1st February, 2022, in Appeal No. D-2/01/2022 titled M/s. Tenneco Automotive India Pvt. Ltd. v. APFC/RPFC, Gurugram, by which the CGIT has directed pre-deposit of 30% of the assessed amount as a pre-condition for filing the appeal. The said appeal challenged the order dated 28th October, 2021, in Ref:No.HR/GGN-West/C-31/10325/5045, passed by the Regional Commissioner (C&R), Employees' Provident Fund Organization, under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter "EPF Act").

3. The submission of Mr. Arora, ld. counsel for the Petitioner, is that the impugned order shows that there is a complete non-application of mind by the CGIT, in as much as there is already a sum of Rs.45,31,313/-, which stood deposited by the Petitioner with the Respondent/RPFC, Gurugram (hereinafter "RPFC"), which was well within the knowledge of the CGIT. However, the impugned order does not factor in this already deposited amount of Rs.45,31,313/-, into the 30% pre-deposit amount directed to be de