(1.) Heard the learned counsel for the petitioner and the learned counsel appearing for the EPF Authorities who submits that the petitioner did not appear before the officer concerned at the time of hearing.
(2.) In the present case, the validity of the order under Sec. 14B read with Sec. 7Q of the EPF Act is pending adjudication before the CGIT, Kolkata and the point raised by the learned counsel for the EPF Authorities is to be considered by the Tribunal.
(3.) The writ petition has been filed challenging the orders of the respondents passed under Ss. 14B and 7Q of the EPF Act. It appears that during pendency of the said appeal, the authorities concerned have proceeded to issue certificate under Sec. 8 of the EPF Act on 8/4/2025 and other notices on 23/4/2025 and 9/5/2025. The appeal was filed on 8/10/2024. The authorities are aware of the said appeal.