1 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPL No. 189 of 2024  M/s Naresh Enterprises Through- Partner Naresh Kumar Khubwani S/o Shri Ludhomal Khubwani, Age About 57 Years, R/o Rama World, Chakarbhata Road, Police Station- Sirgitti, District- Bilaspur, Chhattisgarh. ... Petitioner(s) versus 1. Central Board Of Trustees (Epf), Through - Central Provident Fund Commissioner, Nead Office, Bhikaji Kama Place-14, New Delhi- 110066 2. Regional Provident Fund Commissioner Employees Provident Fund Organization Regional Office, Raipur, Chhattisgrh Block-D, Scheme No. 32, Indira Gandhi Vyavsayik Parisar, Pandari, Raipur, District Raipur, Chhattisgarh- 492004 3. Regional Provident Fund Commissioner -I I Employees Provident Fund Organisation District Office, Bilaspur, Chhattisgarh Ground Floor, B S N L Office Campus, Near Agrasen Chowk, Bilaspur, Police Station- Civil Line, District- Bilaspur, Chhattisgarh- 495001 ... Respondent(s) For Petitioner : Mr. S. P. Kale, Advocate For Respondents : Mr. Ajay Kumar Dwivedi, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Judgment On Board 02-04-2025 1) Today, this case has been listed for order on default(s). 2) Learned counsel for the petitioner submits that the default(s) pointed Digitally signed by AJINKYA PANSARE Date: 2025.04.02 17:14:08 +0530 2 out by Registry have been rectified. 3) The petitioner has filed the present writ petition under Article 226 of the Constitution of India challenging the order dated 13.03.2024 passed by respondent No.1 under Section 14-B of the EPF Act by which the respondent has assessed PF dues. 4) This is an appealable order, therefore, the petitioner has remedy to prefer an appeal before the Tribunal as constituted under Section 7-I of the EPF Act. The Central Government has notified the Central Government Industrial Tribunal, Jabalpur cum Labour Court as Tribunal under the EFT Act to decide the appeal. 5) Record of the case would show that the order was passed on 13.03.2024 as such if the petitioner preferred an appeal within 30 days from the date of receipt of the copy of the order neither the respondent nor the Tribunal shall take plea of limitation and shall decide the appeal in accordance with the law. It is made clear, that this Court has not expressed any opinion on the merit of the case. 6) Accordingly, the present writ petition is disposed of with the aforesaid liberty. Certified copy be returned after retaining its xerox copy. Sd/- (Rakesh Mohan Pandey) JUDGE Ajinkya