APHC010694382025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT APPEAL NO: 1357 of 2025 Bench Sr.No:-8 [3552] M/s. Panyam Cements and Mineral Industries Limited, represented by its Managing Director, Kurnool. ...Appellant Vs. Regional Provident Fund Commissioner –II & Assessing Officer and another ...Respondents ********** Advocate for appellant : Sri Sivaraman representing Ms. Tutta Priyanka Advocate for respondents : Sri Mallampalli Srinivas, learned Central Government Counsel. CORAM : THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE CHALLA GUNARANJAN DATE : 23rd December 2025 P C : We have gone through the interim order impugned which is challenged before us. 2. We see that no reasons are given as to why the petitioner/appellant was directed to deposit 25% of the amount shown in the impugned proceedings in the writ petition. Principles of natural justice would require that reasons be given for purposes of enabling even the appellate authority to understand the reasons for passing such an order. 2 3. We, accordingly, set aside the order impugned and relegate the matter to the learned single Judge for consideration afresh. 4. Registry is directed to list W.P.No.33454 of 2025 on 30.12.2025 before the learned single Judge having roster. 5. Accordingly, the Writ Appeal is disposed of. No order as to costs. Miscellaneous Petitions pending, if any, shall stand closed. DHIRAJ SINGH THAKUR, CJ CHALLA GUNARANJAN, J AMD 3 26 HON’BLE MR. JUSTICE DHIRAJ SINGH THAKUR, CHIEF JUSTICE & HON’BLE MR. JUSTICE CHALLA GUNARANJAN WRIT APPEAL NO: 1357 of 2025 Dt:23.12.2025 AMD