DELHI HIGH COURT
DINESH KUMAR SHARMA
SPC Engineers Pvt. Ltd. – Appellant
Versus
Assistant Provident Fund Commissioner – Respondent
JUDGMENT
Dinesh Kumar Sharma, J. (Oral)
1. The present writ petition has challenged the order of the learned Central Government Industrial Tribunal (CGIT) dated 02.03.2022 in case bearing No.ATA No.D-1/07/2022. The petitioner had approached the learned CGIT against the order dated 15.12.2021, passed by the APFC cum Recovery Officer in exercise of the powers under Section 8B to 8G of the Employees Provident Fund & Misc. Provisions Act, 1952 (hereinafter referred to as 'the Act') directing the establishment to deposit Rs.14,99,785/- as the arrear PF dues of the employees. The respondent had taken an objection that the appeal challenging action under Section 8B to 8G of the Act is not maintainable. Learned Tribunal has inter alia held that a plain reading of the provision of Section 7I of the Act shows that the appeal is maintainable against the orders passed in exercise of the power under Section 7-A or 7-B or 7-C or 14-B of the Act by the appropriate authority. It was further inter alia held that no order passed under Section 8B to 8G of the Act is appealable to the Tribunal.
2. Learned counsel for the petitioner has submitted that the Tribunal has fallen into a grave error and
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