M/s Abi Fireworks vs The Assistant Provident Fund Commissioner

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2026 Supreme(Online)(Mad) 26535

IN THE HIGH COURT OF JUDICATURE AT MADRAS
Hemant Chandangoudar, J
M/s Abi Fireworks – Appellant
Versus
The Assistant Provident Fund Commissioner – Respondent
WMP(MD)No.5102 of 2026 | EPFA No.233/2024

Important Points

Courts can restore dismissed EPF appeals for non-compliance with interim deposit orders upon petitioner's willingness to comply conditionally.

Subject

Labour and Employment - Provident Fund Disputes

Act Referred

Employees' Provident Funds and Miscellaneous Provisions Act, 1952: S.7-I, S.14B

Headnote

The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 ('the Act') under Sections 7-I and 14B empowers the appellate authority to direct deposit of 25% assessed damages as interim condition. Petitioner appealed dismissal of EPFA No.233/2024 for non-compliance with interim order directing such deposit. Court found petitioner's willingness to comply justifies restoration. Issues framed as whether dismissal for non-compliance was proper and if appeal should be restored upon conditional deposit. Ratio: Courts may set aside dismissal for technical non-compliance if party offers immediate compliance with reasonable time. Writ petition allowed; impugned order set aside; appeal restored subject to deposit within four weeks, permitting bank account operation post-deposit.

Advocates:
For Petitioner: Mr.B.Prasanna Vinoth
For Respondent: Mr.A.Sivasubramanian

Table of Content
1. dismissal of epf appeal for non-compliance with interim deposit order. (Para 1)
2. petitioner's offer to deposit; respondent defends dismissal. (Para 2 , 3)
3. set aside dismissal, restore appeal on conditional deposit. (Para 4 , 5)

ORDER

The petitioner challenges the order dated 19.09.2025 passed by the Central Government Industrial Tribunal-cum-Labour Court, Chennai in EPFA No. 233 of 2024, whereby the appeal filed by the petitioner under Section 7-I of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, was dismissed for non- compliance with the interim order. By the said interim order, the petitioner was directed to deposit 25% of the assessed damages under Section 14B of the Act.

2. The learned counsel for the petitioner submits that the petitioner is willing to deposit 25% of the assessed damages under Section 14B of the Act, if reasonable time is granted, and therefore, prays that the order of dismissal be set aside and the appeal be restored to the file.

3. The learned counsel for the respondent submitted that, as the petitioner failed to comply with the interim order, the appellate authority has rightly dismissed the appeal.

4. In the light of the submissions made by the learned counsel for the petitioner, the impugned order dismissing the appeal is liable to be set aside.

5. Accordingly, the same is set aside, and the writ petition is allowed. The appeal in EPFA No. 233 of 2024 on the file of the Central Government Industrial Tribunal-cum-Labour Court, Chennai, is restored, subject to the petitioner depositing 25% of the assessed damages within four weeks from the date of receipt of a copy of this order. Upon such deposit, the petitioner is permitted to operate their bank account, which has been defreezed. No costs. Consequently, the connected miscellaneous petition is closed.