IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT APPEAL No.422 of 2026 Dated: 15.04.2026 Between:

Chiral Bio-Sciences Ltd., and another.

…Appellants and Central Trust of Trustees, Rep. by the Chairman, Central Board of Trustees (EPFO), Ministry of Labour, Shram Shakti Bhavan, Rafi Marg, New Delhi – 110 011, and 3 others.

…Respondents JUDGMENT:

Learned counsel Sri E.S.Sanjeeva Rao, representing learned counsel Ms. Swetha Thakur, appears for the appellants.

Learned counsel Sri D.Raghavendar Rao appears for the respondents.

2. The present appeal arises out of the judgment dated 03.12.2025 passed by the learned writ court dismissing W.P.No.25847 of 2025 filed by the appellants.

3. The learned writ court refused to interfere in the order dated 17.09.2024 passed under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as, “the Act”), whereby respondent No.4 has determined the provident fund dues of Rs.1,34,73,725/- upon best judgment assessment. The consequential recovery proceedings initiated under Section 8B and 8G of the Act,