- 1 - NC: 2025:KHC:5804 WP No. 1537 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 1537 OF 2025 (L-PF) BETWEEN: M/S A.B. LOGICS PRIVATE LIMITED, INCORPORATED UNDER THE COMPANIES ACT, 1956 NO. 16, 1ST FLOOR, PRASHANTHI NILAYA, 1ST MAIN, DWARAKA NAGAR, CHANDRA LAYOUT, BENGALURU - 560 072, REPRESENTED BY ITS ACCOUNTS MANAGER. …PETITIONER (BY SRI. MANJUNATHA B., ADVOCATE) AND: REGIONAL PROVIDENT FUND COMMISSIONER, REGIONAL OFFICE, EMPLOYEES PROVIDENT FUND ORGANISATION MALLESHWARAM DIVISION NO. 13, RAJA RAM MOHAN ROY ROAD, BENGALURU - 560 025. …RESPONDENT (BY SRI. M. PRADEEP, ADVOCATE) Digitally signed by C HONNUR SAB Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:5804 WP No. 1537 of 2025 THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 02.01.2025 PASSED BY THE CENTRAL GOVERNMENT INDUSTRIAL TRIBUNAL CUM LABOUR COURT AND THE EPF APPELLATE TRIBUNAL, BENGALURU IN EPF NO. 103/2024 AS PER ANNX-P 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 as well as the learned counsel appearing for the respondent. 2. The petitioner is assailing the order dated 02.01.2025 passed by the Central Government Industrial Tribunal-Cum-Labour Court in EPF No.103/2024. In terms of the said order, the Tribunal has held that the appeal filed by the petitioner challenging the order under Sections 7Q and 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the Act' for short), is not maintainable in respect of order under Section 7Q of the Act and the appeal is entertained only in respect of an order under Section 14B of the Act. - 3 - NC: 2025:KHC:5804 WP No. 1537 of 2025 3. Learned counsel appearing for the petitioner inviting attention of this Court to the notice issued and the order passed, would contend that the order passed is a composite order and the appeal is maintainable challenging both the orders under Sections 7Q and 14B of the Act. 4. Learned counsel appearing for the respondent would fairly submit that the order passed is a composite order and in that event, appeal is maintainable before the Tribunal. 5. Considering the submissions made and on perusal of the records, this Court is of the view that the order passed is a composite order and appeal in respect of both orders are maintainable. Hence, the impugned order to the aforementioned extent is set aside. The matter is remitted to the hands of the Tribunal to consider both the appeals i.e., appeal under Sections 14B and 7Q of the Act, in accordance with law. With the aforesaid observations, the petition stands disposed of. - 4 - NC: 2025:KHC:5804 WP No. 1537 of 2025 It is made clear that this Court has not expressed any opinion on merit or claim made by either of the parties. Sd/- (ANANT RAMANATH HEGDE) JUDGE SJK List No.: 1 Sl No.: 4 CT: BHK