IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2811 of 2026 ==========================================================

M/S HITENDRABHAI AMRUTBHAI CHAUDHARY Versus REGIONAL PROVIDENT FUND COMMISSIONER -II & ANR.

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Appearance:

MR PARTH P PATEL(12288) for the Petitioner(s) No. 1 MR AV NAIR(5602) for the Respondent(s) No. 1,2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE ANIRUDDHA P. MAYEE Date : 13/03/2026

ORAL ORDER

1. By the present petition, the petitioner is praying for the following reliefs:

“13(A) That this Hon'ble Court may kindly be pleased to admit and allow the present petition.

(B) That this Hon'ble Court may kindly be pleased to issue writ of mandamus or any other writ, order or direction in the nature of same and be pleased to quash and set aside the impugned orders dated 31.07.2024, and 07.11.2025 (Annexure - A and B) to the present petition;

(C) That this Hon'ble Court may kindly hold and declare that orders dated 31.07.2024, and 07.11.2025 (Annexxure - A and B) passed under Section 7-A and 7 B of the Act by respondent as illegal, unjust, without jurisdiction, non-est and nullity;

(D) Pending admission hearing till final disposal of the present petition, this Hon'ble Court may kindly be pleased to stay implementation, execution and operation of the impugned orders dated 31.07.2024. and O7.11.2025 (Annexure - A and B) to the present petition;

(E) That this Hon'ble Court may kindly be pleased to stay the impugned orders dated 31.07.2024, and O7.11.2025 (Annexure - A and B) till the hearing and disposal of the appeal filed by the petitioner before the Ld.

EPF Appellate Tribunal, Ahmedabad.

(F) That this Hon'ble Court may kindly be pleased to stay implementation, execution and operation of the impugned orders dated 31.07.2024, and 07.11.2025 (Annexure - A and B) to the present petition until the hearing of stay application and an application u/s. 7-O of the Act by the Ld. EPF Appellate Tribunal, Ahmedabad.

(G) That this Hon'ble Court will be pleased to pass such other and further order as the circumstances of the case may require.”

2. That the petitioner was subjected to an inquiry under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act for the period from 01.04.2017 to 31.12.2021. Pursuant to the inquiry, respondent No. 1 passed an order dated 31.07.2024 holding the petitioner liable to pay Rs. 1,85,52,525/-. The petitioner challenged the said order before this Court in Special Civil Application No. 2030 of 2025 and this Court by order dated 18.02.2025 permitted the petitioner to file a review application under Section 7B. That the petitioner filed a review application under Section 7B which came to be rejected by respondent No. 2 by order dated 07.11.2025. The petitioner has filed an appeal before the EPF Appellate Tribunal challenging the said orders.

3. Mr. Parth P. Patel, learned counsel for the petitioner submits that the impugned orders passed under Sections 7A and 7B of the Employees’ Provident Funds and Miscellaneous Provisions Act are illegal inasmuch as the respondent authorities failed to consider the submissions and documents produced by the petitioner during the proceedings, including work orders, balance sheets and attendance records for the relevant period and the order under Section 7A has been passed solely on the basis of the report of the Area Enforcement Officer without independent reasoning or examination of the material on record. He submits that even the deposition of the Area Enforcement Officer does not disclose the basis on which the alleged dues were computed and the authorities have assessed the liability merely by referring to figures in the balance sheets without examining the components such as material cost, expenses, profit and other elements. He further submits that the authorities have not identified the beneficiaries or employees in respect of w