JUDGMENT :

1. Heard Sri Sudeep Seth, Senior Advocate assisted by Sri Piyush Kumar Agarwal, learned counsel for the petitioners, Sri Savitra Vardhan Singh, learned counsel appearing for Union of India and Sri Akhilesh Pratap Singh, learned counsel for respondent no. 2, through video conferencing in view of COVID-19 pandemic.

2. By means of present writ petition the petitioners have assailed the validity of orders dated 16.03.2020, 31.07.2020, 24.08.2020, 31.08.2020 and 03.09.2020, passed by the respondent no. 2 in Case No. UPLKO0013539000/7A/07/2013 in proceedings under Section 7A of the Employees Provident Fund and Misc. Provisions Act, 1952 (hereinafter referred to as “the Act of 1952”).

3. Sri Sudeep Seth, Senior Advocate has submitted that petitioner no.1 is a Partnership firm which was constituted on 01.04.2010 and subsequently there was change in the partnership deed and the petitioners firm was again re-constituted on 01.04.2012, while petitioner no.2 is a partner of the firm..

4. Counsel for the petitioners submits that the controversy in the present writ petition relates to the various orders passed by the Regional Provident Fund Commissioner – I, Lucknow (hereinafter referred