IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Reserved on: 31.10.2025 Pronounced on: 28.01.2026 Uploaded on: 28.01.2026 M/s. Xpro India Limited ….Petitioner Versus The Employees’ Provident Fund Appellate Tribunal (Ministry of Labour and Employment, Government of India), and others ….Respondents CORAM: HON'BLE MR. JUSTICE KULDEEP TIWARI Present: Mr. Pawan Kumar Mutneja, Senior Advocate, with Ms. Suverna Mutneja, Advocate, and Ms. Harmanjot Kaur, Advocate, for the petitioner.

Mr. Sandeep Goyal, Advocate, for respondents No.2 and 3.

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KULDEEP TIWARI, J. (Oral)

1) The petitioner-company, by instituting the present writ petition under Article 226 of the Constitution of India, has questioned the legality of the order dated 24.12.2007 (Annexure P-4), passed by the Regional Provident Fund Commissioner-respondent No.2, and also the order dated 01.09.2011 (Annexure P-6), rendered by the Employees’

Provident Fund Appellate Tribunal-respondent No.1.

Factual Matrix

2) Succinctly put, the petitioner-Company manufactures plastic films and sheets, and is registered under the Companies Act. With the aid of CCTS Module, an exponential drop in remittance from March, 2005 onwards, came to light. A