LAWS(MAD)-2026-1-225

GNP CONTRACTORS Vs. REGIONAL PROVIDENT FUND COMMISSIONER

Decided On January 07, 2026
Gnp Contractors Appellant
V/S
REGIONAL PROVIDENT FUND COMMISSIONER Respondents

JUDGEMENT

(1.) The writ petition challenges the impugned order dtd. 7/10/2024, which is an order passed under Sec. 14-B of the Act levying damages on the petitioner. The petitioner also challenges the further proceedings taken for recovery.

(2.) It can be seen that the order imposing damages was passed on 7/10/2024 itself. As such, the petitioner ought to have filed an appeal within a period of 60 days and the condonable period of another 60 days has also expired. It is settled law that when such orders are subject to a statutory regime, the power under Article 226 of the Constitution of India cannot be invoked merely because the party has lost limitation.

(3.) Alternatively, the learned counsel for the petitioner submits that the petitioner has a right to approach the authorities seeking waiver of damages by placing before them the special circumstances of the petitioner.