DEVARSHOLA TEA FACTORY Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) This petition has been filed challenging the impugned order dtd. 26/3/2026 passed by the Central Government Industrial Tribunal, Chennai in EPFA No.87/2025, seeking to quash the same and direct the Appellate Tribunal to restore the EPFA No.87/2025 to its file and dispose of the appeal on merits.

(2.) Heard the learned counsel appearing on either side. With the consent of both sides, the Writ Petition is taken up for hearing at the admission stage itself.

(3.) It is the case of the petitioner that it is engaged in tea plantations and the manufacture of tea and has complied with statutory obligations. However, due to adverse conditions in the tea industry, including poor yields, declining market prices, rising wage costs and labour unrest, resulting in reduced operations and serious liquidity constrains affecting its financial stability from 2013 onwards. Despite several hardships, the petitioner settled the employees' dues and discharged its statutory liabilities. While so, the present impugned order of demand recovery notice was issued by the respondent on 6/1/2025 which was not disputed by the petitioner. Aggrieved by the said order, the petitioner preferred a statutory appeal before the Central Government Industrial Tribunal-cum-Labour Court, Chennai, which was taken on file as EPFA No.87 of 2025 and at the time of admission, the Tribunal directed the petitioner to deposit 25% of the assessed amount of Rs.34,50,400.00 as a condition precedent. Due to acute financial hardship and liquidity constraints, the petitioner was unable to comply with the said condition within the stipulated time, resulting in dismissal of the appeal. Subsequently, the petitioner, with considerable difficulty, arranged funds and remitted a sum of Rs.8,62,600.00 on 13/2/2026. Thereafter, the petitioner filed a restoration petition seeking revival of the appeal, however, the same was dismissed on 26/3/2026 on the ground of limitation and delayed compliance. Changeling the said order, the present petition for the aforesaid relief.