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2026 Supreme(Mad) 1673

IN THE HIGH COURT OF JUDICATURE AT MADRAS
S.M.SUBRAMANIAM, K.SURENDER
Assistant Provident Fund Commissioner, Office of the Regional Provident Fund Commissioner, Coimbatore – Appellant
Versus
Presiding Officer, Employees Provident Fund Appellate Tribunal, New Delhi – Respondent


Advocates Appeared:
For the Appellant : Mr. AR. L. Sundaresan, Additional Solicitor General of India for Mrs. Meenakshi R.
For the Respondent: R1-Tribunal, Mrs. Aishwariya.

Table of Content
1. introduction of the case and factual background. (Para 1 , 2)
2. arguments regarding the authority of the assistant provident fund commissioner. (Para 3 , 4)
3. court’s observations on the right to appeal and judicial authority. (Para 5 , 6 , 7 , 9 , 10)
4. conclusion ordering restoration of writ petitions. (Para 11)

JUDGMENT :

S.M. Subramaniam J.

The present intra Court appeals have been instituted under Clause 15 of Letters Patent by the Assistant Provident Fund Commissioner, Employees Provident Fund Organisation, challenging the order of the writ Court holding that the Assistant Provident Fund Commissioner, has no authority to maintain a writ petition under Article 226 of the Constitution of India.

2. Uncontroverted facts between the parties would show that the competent authority under the Employees Provident Fund passed an order under Section 7-A of the Act on 22.06.2011. Aggrieved by the said order, Establishment preferred an appeal before the Appellate Tribunal and the Appellate Tribunal entertained the appeal under Section 7-I of the Act and passed final orders. Since the Employees Provident Fund Appellate Tribunal decided the issues against the Organisation, th

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