- 1 - NC: 2025:KHC:4796 WP No. 308 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 308 OF 2025 (L-PF) BETWEEN: M/S HUESOUL MANAGEMENT PRIVATE LIMITED, A COMPANY REGISTERED UNDER COMPANIES ACT 2013, ICONET BUSINESS CENTER, NO.91, OFFICE NO.228 & 229 2ND FLOOR,TEMPLE ROAD, MALLESHWARAM, BENGALURU - 560086. OLD ADDRESS NO.220, 28TH CROSS 2ND BLOCK, RAJAJINGAR, BENGLARU- 560010, REPRESENTED BY MANAGING DIRECTOR, SRI M S KARHTIK REDDY, S/O LATE MUNIRATHNAM REDDY. …PETITIONER (BY SRI SATISH G A, ADVOCATE) AND: THE REGIONAL PROVIDENT FUND COMMISSIONER - II, EMPLOYEES' PROVIDENT FUND ORGANISATION REGIONAL OFFICE, BENGALURU, (MALLESHWARAM), BHAVISHYA NIDHI BHAVAN NO.13, RAJA RAM MOHAN ROY ROAD, BENGLARUU - 560025. …RESPONDENT (BY SRI M PRADEEP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED ORDER DTD. 25.10.2024 IN EPF APPEAL NO.92/2024 ANNX-A PASSED BY THE LEARNED EPF APPELLATE TRIBUNAL IN SO FAR AS DIRECTING THE PETITIONER TO DEPOSIT 20 PERCENT OF THE AMOUNT DETERMINED UNDER SECTION 14B ORDER BG/BGN/RO/MWM/PD/2E/2151385/ Digitally signed by PRAMILA G V Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:4796 WP No. 308 of 2025 2024-25/233) AND NOT ADMITTING SECTION 7Q ORDER (BG/BGN/RO/MWM/PD/2E/2151385/2024-25/232)(ANNEXURE- E AND F RESPECTIVELY) BOTH DATED 08.07.2024 AND ETC. THIS PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE ANANT RAMANATH HEGDE ORAL ORDER Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. 2. This petition is filed against the order dated 25.10.2024 at Annexure-A where the petitioner's appeal challenging the order under Section 7Q of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (for short 'Act of 1952') is not entertained. 3. Learned counsel for the petitioner would submit that the appeal is filed also challenging the composite order under Section 14B of the Act of 1952. However, the appeal is entertained only in respect of Section 14B of the Act of 1952. 4. Learned counsel for the respondent would fairly submit that the Appellate Authority is required to consider the appeal on merits, if the order passed is a composite order - 3 - NC: 2025:KHC:4796 WP No. 308 of 2025 under Section 14B and 7Q of the Act of 1952, in view of the judgment in M/s. Arcot Textiles Mills Ltd. vs. The Regional Provident Fund Commissioner and others1. 5. It is further stated by the learned counsel appearing for the petitioner that conditional interim order granted by the Appellate Authority as well as by this Court are complied. 6. If there is a compliance then accounts shall be defreezed, as ordered earlier, in the conditional interim order. 7. Hence, the following: ORDER (i) The Writ Petition is allowed. (ii) The impugned order at Annexure-A is quashed. (iii) The respondent-authority shall consider the appeal filed by the petitioner challenging the order under Section 14B and 7Q of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. 1 AIR 2014 SC 295 - 4 - NC: 2025:KHC:4796 WP No. 308 of 2025 It is further made clear that nothing is expressed on the merits of the matter. All contentions except maintainability of the appeal are kept open. Sd/- (ANANT RAMANATH HEGDE) JUDGE GVP List No.: 1 Sl No.: 11