- 1 - HC-KAR NC: 2025:KHC:47195 WP No. 6066 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI M WRIT PETITION NO. 6066 OF 2019 (L-PF) BETWEEN: M/S. SUTEJ BUILDING SOLUTIONS PVT. LTD., COMPANY REGISTERED UNDER THE COMPANIES ACT HAVING ITS OFFICE AT #145/B3, HOSUR ROAD, BOMMASANDRA INDUSTRIAL AREA, BENGALURU - 562106 REPRESENTED BY ITS MANAGING DIRECTOR BASAWANAGOWDA G.N. …PETITIONER (BY SRI. GOVINDARAJ K.JOISA, ADVOCATE) AND: THE ASSISTANT PROVIDENT FUND COMMISSIONER, REGIONAL OFFICE EMPLOYEES PROVIDENT FUND ORGANIZATION, BHAVISHYA NIDHI BHAVAN, "ANNAPOORNESHWARI COMPLEX" #37/1, 6TH MAIN, SINGASANDRA, BENGALURU - 560068. …RESPONDENT (BY SMT. SHWETHA ANAND, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: Digitally signed by THEJAS KUMAR N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:47195 WP No. 6066 of 2019 ORAL ORDER Sri.Rajesh Shettigar., counsel on behalf of Sri.Govindaraj K.Joisa., for the petitioner has appeared through video conferencing. Smt.Shwetha Anand., counsel for the respondent has appeared in person. 2. The captioned Writ Petition is filed seeking following reliefs: i. Issue Writ in the nature of the Certiorari to quash the show cause notice dated 21.1.2019 bearing No.RO/ BOM-I/ RECOVERY/ 61255/ 2018-19-367 (Annexure-H) issued by the respondent in pursuant to the order dated 03.04.2017 passed under Section 7A and 14B/7Q of the Act. ii. Issue Writ in the nature of the Mandamus directing the respondent to issue the certified copy of the order dated 03.04.2017 under Section 7A of the Act towards PF contribution and order dated 03.04.2017 under Section 14B of the Act towards penal damages to - 3 - HC-KAR NC: 2025:KHC:47195 WP No. 6066 of 2019 enable them to approach the appellate authority. iii. Direct the respondent not to initiate any coercive action against the petitioner for recovery of amount as per order dated 10.04.2017 and 11.04.2017 issued under Section 7A and 14B of the Act vide Annexures- D and E by the respondent until appeal disposed off by the tribunal. 3. Counsel for the respective parties urged several contentions. Heard, the arguments and perused the Writ papers with care. 4. Suffice it to note that under the guise of Annexure- H, the petitioner has challenged the 7A order before this Court in this Writ Petition. It is pivotal to note that as against the order passed under Section 7A of the Act, there is an alternate statutory remedy of filing an appeal under Section 7-I of the Act. It is significant to note that Article 226 is not intended to circumvent statutory procedures. When a right or liability is created by a statute which itself prescribes the remedy or procedure for enforcing the right or liability, resort must be had to that particular statutory remedy before seeking the - 4 - HC-KAR NC: 2025:KHC:47195 WP No. 6066 of 2019 discretionary remedy under Article 226. The law is also well settled that a petition under Article 226 should not be entertained unless the statutory remedies are ill-suited to meet the demands of an extraordinary situation. Hence, I decline to exercise power under the Writ jurisdiction. 5. Resultantly, the Writ Petition is dismissed. Because of dismissal of the Writ Petition, pending interlocutory applications if any are disposed of and interim direction if any stands discharged. Sd/- (JYOTI M) JUDGE KMV List No.: 1 Sl No.: 18