JUDGMENT

Orders under Sections 7A seeking recall of the order and 7B seeking review of the order, of the Employee's Provident Funds & Miscellaneous Provisions Act, 1952 have been assailed in this writ petition without availing the remedy of appeal provided under the Rules and Act, on account of the fact that the Enforcement Officer of the respondent inspected the premises of the petitioner and in support prepared the mahazar, allegedly found that 101 non-enrolled construction workers worked during the period September 2014 to April

2016 and therefore liable to pay the charges and penalty. 2. Learned counsel appearing on behalf of the petitioner submitted that show-cause notice in respect of the aforementioned inspection was received by the petitioner on 3.12.2019, which was served on 8.1.2020. It advised the employer for submission of relevant records. On perusal of the details of the enquiry and the proceedings, it is seen that no effective opportunity was given when the matter was taken after a gap of almost one year as due to Covid no proceedings were initiated from 16.4.2020 till 16.3.2021. She further contends that it would not be appropriate for the petitioner to raise the ple