The constitutional right to approach High Court under Article 226 cannot be denied to aggrieved authority. Appellate tribunal orders remain open to further challenge and do not attain finality automatically.

(Judgment of the Court was delivered by S.M.Subramaniam J.)

Writ Appeal has been instituted challenging the order made in W.P.No.34029 of 2019 dated 25.02.2025.

2. Since there is no appearance for the respondent in the writ petition as well as in the writ appeal, this Court is inclined to pass orders.

3. The issues raised are no more res integra and covered by an earlier judgment passed by this Court in W.A.No.836 of 2026, dated 09.04.2026. The relevant portions of the judgment is extracted hereunder, ….

“6. Though in the present cases, appellate authority has passed an order on enquiry under Section 14B of the Act, it cannot be said that in the event of the said order is reversed by the Appellate Tribunal, no further challenge could be made before the High Court under Article 226 of the Constitution of India. If the said arguments is accepted, in all cases, in the event of the order of the Original Authority is reversed on appeal by the Tribunal, the same would necessarily become final, without any further challenge before any other Forum or before the High Court or Supreme Court.

7. That apart, Section 5-C of the Employees Provident Fund Act stipulates Board of Trustees to be Body Corporate. Accordingly, every Board of Trust is constituted under Sections 5-A, 5-B shall be a body corporate under the name specified in the notification constituting it, having perpetual succession and a common seal and shall by the said name sue and be sued. In exercise of the powers conferred under the Act, resolution was passed by the Central Provident Fund Commissioner authorising the Regional Provident Fund Commissioner and the Assistant Provident Fund Commissioner to institute, file, conduct, prosecute and defend all Civil and Criminal cases, whether original appellate or revisional, instituted or launched by or against the Central Board of Trustees, Employees Provident Fund and/or Central Provident Fund Commissioner and/or any Regional Provident Fund Commissioner to act and appear in all the aforesaid proceedings for and on behalf of the Central Board of Trustees, Central Provident Fund Commissioner, or as the case may be, Regional Provident Fund Commissioner, to conduct and prosecute the same and all proceedings that may be taken in respect of any application connected with the same or any decree or order passed therein, including proceedings in taxation and applications for review, to file and obtain return of the Central Board of Trustees, Central Provident Fund Commissioner or as the case may be, Regional Provident Fund Commissioner in all petitions and in applications for review and to represent them jointly or singularly and to take all necessary steps on behalf of them in all matters in case of need, to engage, appoint and instruct pleaders, advocates, barristers and attorneys to file and take back documents from courts, administrative tribunal and all Tribunals, authorities to withdraw from or abandon wholly or partly the suit/appeals/revision/claim/ defence/ proceedings against all or any defendants/respondents/ appellants/ plaintiffs/ opposite parties, to enter into any agreement, settlement or compromise whereby the suit/ appeal proceedings is/are wholly or partly adjusted to refer all or any matter or matters arising or in dispute therein, to arbitration to withdraw or deposit any money for and on behalf of the Central of Trustees, Employees Provident Fund from or in any court or before any officer or authority and generally to do all that is necessary and proper for the aforesaid purpose including assigning and verifying pleadings, petitions, applications, appeals and complaints.

8. Approaching the High Court by an aggrieved person under Article 226 is the basic right, which c