Belated compliance with pre-deposit condition warrants restoration of appeal for consideration on merits.

ORDER

By consent of both parties, these writ petitions are taken up for final disposal at the admission stage itself.

2. Since the issue involved in these writ petitions are one and the same, these writ petitions are heard together and are disposed of by way of this common order.

3. These petitions have been filed challenging the order dated 26.03.2026 passed by the CGIT, Chennai in EPFA Nos. 251/2025 & 235 of 2025, quash the same and direct the Appellate Tribunal to restore the EPFA Nos.251/2025 & 235 of 2025 respectively to its file and dispose of the appeal on merits.

4. It is the case of the petitioners that the petitioners are covered under the Employees Provident Funds and Miscellaneous Provisions Act, 1952. The petitioners suffered severe financial distress and non payment of EPF dues, the respondent passed an order dated 15.05.2025 under Section 14B of the Act determining a sum of Rs.39,56,876 and Rs.27,53,041/- dues towards EPF contributions payable by the petitioners. Aggrieved, the petitioners preferred appeals before the CGIT, Chennai in EPFA.No.251 of 2025 and EPFA.No.235 of 2025 under Section 7I of the Act. At the time of admission, the Tribunal directed the petitioner to deposit 20% of the assessed amount as condition precedent. The petitioners remitted the sum belatedly and hence, filed restoration petitions seeking revival of the appeal, however, the same were dismissed vide order dated 26.03.2026. Challenging the same, these writ petitions are filed.

5. The learned counsel for the petitioners submitted that due to financial crisis, the petitioner could not the remit the pre-conditional amount as ordered by the Tribunal, in time, however, with all difficulty, the petitioners subsequently remitted the amounts, therefore, the rejection of the restoration petitions is not proper. Hence, seeks for allowing of these writ petitions.

6. Heard both sides and perused the materials placed on record.

7. Admittedly, the facts of the present cases are not in dispute. As against the order passed under Section 14B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, the petitioners preferred statutory appeals under Section 7I of the Act before the Tribunal in EPFA Nos.251/2025 & 235 of

2025 respectively. At the time of admission, the Tribunal directed the petitioners to deposit 20% of the assessed amount as condition precedent, however, the petitioners remitted the amount belatedly and filed restoration petitions to restore the appeal on its file and the said applications were rejected vide impugned order dated 26.03.2026. Considering the submissions of the learned counsel for the petitioners and of the fact that the petitioners have remitted the pre-conditional deposit as ordered by the Tribunal, this Court is of the view that one more opportunity has to be granted to the petitioner to prosecute the appeals on merits.

8. In view of the above, the impugned orders dated 26.03.2026 passed in M.P.Nos.23 & 24 of 2026 in EPF.A.Nos.251 & 235 of 2025 are set aside. The appeals in EPF.A.Nos.251 & 235 of 2025 are restored to the file of the Central Government Industrial Tribunal cum Labour Court, Chennai. It is made clear that the petitioners shall diligently prosecute the matters and, as and when the appeals are listed, shall be present before the Tribunal without fail and argue the case. No further notice of hearing shall be issued to the petitioners. The appeals shall be considered on its own merits and disposed of in accordance with law.

9. Accordingly, these writ petitions stand allowed. No costs.