GAURAV ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) This hearing has been done through video conferencing.

(2.) The present petition has been filed challenging order dtd. 3/8/2021 passed by the CGIT, by which the CGIT has refused to grant a stay in respect of the interest component imposed under Sec. 7Q of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter, "EPF Act") on the ground that no opinion can be formed at this stage as to whether the order which was passed by the original authority, i.e., the Regional Provident Fund Commissioner (hereinafter, "RPFC"), is a composite order under Ss. 14B and 7Q of the EPF Act.

(3.) The brief background to this petition is that vide a common show- cause notice dtd. 23/5/2019, proceedings were initiated against the Petitioner under Ss. 14B and 7Q of the EPF Act. The said show-cause notice relates to alleged defaults occurring during the period from 1/11/2013 till 31/3/2019. The show-cause notice commences with the title - "Summons to appear for hearing u/s 14B of the EPF and MP Act, 1952 (and order for payment of interest u/s 7Q for 01/11/2013 to 31/03/2019". In response to this show-cause notice, a common reply is filed by the Petitioner on 10/6/2019. Thereafter, further submissions have also been made in the form of letters and documents on 11/6/2019. After receipt of the documents, including challans which showed some deposits by the Petitioner, a revised notice was issued by the RPFC on 25/9/2019, which is again a joint notice under Ss. 14B and 7Q of the EPF Act. The revised computation is as under: