IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision : 13.11.2025 Punjab State Civil Supplies Corporation Limited (PUNSUP)

... Appellant Versus Assistant Provident Fund Commissioner and another ... Respondents CORAM : HON'BLE MR. JUSTICE ANUPINDER SINGH GREWAL HON'BLE MR. JUSTICE DEEPAK MANCHANDA Present:- Mr. Keshav Kataria, Advocate and Mr. Harshit Singh, Advocate for the appellant.

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Anupinder Singh Grewal, J. (Oral)

CM-8049-LPA-2025 &

CM-8048-LPA-2025

1. Prayer in these applications is for condonation of delay of 165 days in filing and 02 days in re-filing the appeal respectively.

2. Heard.

3. For the reasons stated in the applications, the same are allowed and delay of 165 days in filing and 02 days in re-filing the appeal is condoned.

LPA-3242-2025

1. The appellant has challenged the judgment of the Single Bench dated 11.03.2025 whereby the writ petition preferred by the appellant challenging the orders of the Controlling Authority and the Appellate Authority under the Payment of Gratuity Act, has been dismissed.

2. Learned counsel for the appellant submits that the delay in preferring the appeal before the Appellate Authority ought to have been condoned as sufficient cause for condoning the delay had been set out.

3. Heard.

4. The issue which has arisen for consideration before us is as to whether the Appellate Authority could condone the delay beyond the statutory period of 120 days in preferring the appeal. This Court has dealt with this issue in LPA No.1226 of 2025 titled as The Punjab State Cooperative Supply & Marketing Federation Ltd. vs. Appellate Authority under the Payment of Gratuity Act and others, decided on 27.08.2025, wherein it has been held that the delay beyond 120 days in preferring the appeal could not be condoned by the Appellate Authority and the High Court ought not entertain the writ petition in disregard of statutory period of limitation prescribed in the statute.

The relevant extract of the judgment is reproduced hereunder:-

“It is provided in Section 7 of the Act that the appeal before the Appellate Authority is to be filed within 60 days and if sufficient cause is shown for the delay in preferring an appeal, another period of 60 days can be condoned by the Appellate Authority. In other words, an appeal could be filed within 60 days which could be extended by another 60 days to a total period of 120 days, if sufficient cause is shown. The appellant had preferred the appeal beyond the period of

120 days.

8. The Single Bench has relied upon the judgment of the Supreme Court in the case of Assistant Commissioner(CT) LTU, Kakinada and others versus Glaxo Smith Kline Consumer Health Care Limited, (2020) 19 SCC 681 wherein it has been held that the High Court in exercise of its writ jurisdiction cannot disregard the statutory period for redressal of the grievance and entertain the writ petition as a matter of course. Such an approach would render the legislative scheme and intention behind the stated provision otiose. The relevant extract of the judgment is reproduced hereunder:-

“We may now revert to the Full Bench decision of the Andhra Pradesh High Court in Electronics Corporation of India Ltd. (supra), which had adopted the view taken by the Full Bench of the Gujarat High Court in Panoli Intermediate (India) Pvt. Ltd. vs. Union of India & Ors.19 and also of the Karnataka High Court in Phoenix Plasts Company vs. Commissioner of Central Excise (Appeal), Bangalore. The logic applied in these decisions proceeds on fallacious premise. For, these decisions are premised on the logic that provision such as Section 31 of the 1995 Act, cannot curtail the jurisdiction of the High Court under Articles 226 and 227 of the Constitution. This approach is faulty. It is not a matter of taking away the jurisdiction of the High Court. In a given case, the assessee may approach the High Court before the statutory period of appeal expires to challenge the assessment order by way of writ petition 19 AIR 2015 Guj 97