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2026 Supreme(Online)(Mad) 48386

IN THE HIGH COURT OF JUDICATURE AT MADRAS
K. Surender, J
Park Industries Private Limited – Appellant
Versus
Religious Provident Fund Commissioner -II – Respondent


Advocates:
For the Appellants/Petitioners: P.Thangaraju
For the Respondents: R.Thirunavukarasu

Table of Content
1. summary of factual background regarding epf assessment and subsequent review dismissal. (Para 1 , 2 , 3 , 4 , 5)
2. interpretation of statutory prerequisites for filing a review application under section 7b. (Para 6 , 7 , 8 , 9)
3. determining that lack of foundational grounds invalidates the necessity for personal hearings in review. (Para 10 , 11 , 12 , 13 , 14)

COMMON PRAYER

These Writ Petitions are filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorarified Mandamus, calling for the records of the impugned orders bearing Ref.No.RO/SPR/Comp/527/TB/TAM/62869/2026 and Ref.No.RO/SPR/Comp/527/TB/TAM/64046/2026, by a common order dated 27.04.2026 passed by the Regional Provident Fund Commissioner-II, Tambaram, to quash the same and consequently, direct the respondent to

reconsider the review application dated 27.03.2026 afresh after affording opportunity of personal hearing to the petitioner.

COMMON ORDER

These Writ Petitions have been filed seeking to quash the impugned orders made in Ref.No.RO/SPR/Comp/527/TB/TAM/62869/2026 and Ref.No.RO/SPR/Comp/527/TB/TAM/64046/2026, passed by the Regional Provident Fund Commissioner-II, Tambaram, b

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