JKS Construction vs The Assistant Provident Fund Commissioner

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2026 Supreme(Online)(Mad) 26249

IN THE HIGH COURT OF JUDICATURE AT MADRAS
HEMANT CHANDANGOUDAR, J
JKS Construction – Appellant
Versus
The Assistant Provident Fund Commissioner – Respondent
W.M.P.(MD)Nos.6281 and 6282 of 2026

Important Points

Writ petition not maintainable if statutory appeal remedy under Section 7A EPF Act available.

Subject

Labour and Service - Provident Fund

Act Referred

Employees’ Provident Funds and Miscellaneous Provisions Act, 1952: S.7A

Headnote

Under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, the petitioner challenged an order passed by the respondent through a writ petition seeking certiorari and mandamus. The court found that an efficacious statutory appeal remedy exists against such orders. The writ petition was dismissed for non-exhaustion of alternative remedy. The court framed the issue as whether the writ petition was maintainable without pursuing the statutory appeal under the Act. The ratio decidendi holds that writ jurisdiction cannot be invoked where an effective alternative statutory remedy is available, preserving the petitioner's right to appeal. The writ petition is dismissed, with liberty to approach the Appellate Authority within two weeks, to be considered on merits without limitation reference, subject to pre-deposit.

Advocates:
For the Appellants/Petitioners: Mr.N.Sudalai Muthu
For the Respondents: Mr.M.Mahaboob Athiff

Table of Content
1. challenges order under section 7a epf act. (Para 1)
2. writ dismissed for available statutory appeal. (Para 2)
3. liberty to appeal within two weeks without costs. (Para 3 , 4)

O R D E R

The petitioner challenges the order dated 20.02.2025 passed by the respondent in exercise of powers under Section 7A of the Employees’

Provident Funds and Miscellaneous Provisions Act, 1952.

2. As against an order passed under Section 7A of the said Act, an efficacious alternative statutory remedy of appeal is available. Therefore, the writ petition, filed without exhausting the said remedy, is not maintainable. On this ground alone, the writ petition is dismissed, while preserving liberty to the petitioner to approach the Appellate Authority.

3. If the petitioner files an appeal within a period of two (2) weeks from the date of receipt of a copy of this order, the Appellate Authority shall consider the same on merits, without reference to limitation, subject to the petitioner complying with the statutory pre-deposit requirement.

4. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed.