- 1 - HC-KAR NC: 2026:KHC:25443-DB WP No. 16291 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF JUNE, 2026 PRESENT THE HON'BLE MR. JUSTICE D K SINGH AND THE HON'BLE MR. JUSTICE RAJESH RAI K WRIT PETITION NO. 16291 OF 2021 (L-PF) BETWEEN: ASSISTANT PROVIDENT FUND COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANISATION NO.36, LAKSHMI COMPLEX, NH-4, KR PURAM, BENGALURU-560 036. …PETITIONER (BY SMT. SHWETHA ANAND, ADVOCATE) AND: M/S. GENEVA INDUSTRIES LTD NO.140/1, PATTANDURU AGRAHARA, HOODI WHITEFIELD MAIN ROAD, NEAR HOPE FARM, WHITEFIELD, BENGALURU-560 048. …RESPONDENT (RESPONDEDNT - SERVED - UNREPRESENTED) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER PASSED BY THE HON'BLE CGIT CUM LABOUR COURT IN EPF NO. 297/2017 DATED 14.12.2020 VIDE ANNEXURE-A AND CONFIRM THE ORDER OF THE PETITIONER HEREIN IN NO. Digitally signed by PANKAJA S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:25443-DB WP No. 16291 of 2021 PY/KRP/PD/23321 DATED 08.11.2016 VIDE ANNEXURE-B AND CONSEQUENTLY ALLOW THE PETITION. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE D K SINGH and HON'BLE MR. JUSTICE RAJESH RAI K ORAL ORDER (PER: HON'BLE MR. JUSTICE D K SINGH) Heard Smt. Shwetha Anand, learned counsel for the respondent. 2. The present petition has been filed impugning the order dated 14.12.2020 passed by the Central Government Industrial Tribunal-cum-Labour Court (for brevity, "the CGIT") in E.P.F.No.297/2017 whereby the damages determined by the Assistant Provident Fund Commissioner, of Rs.15,51,311/- i.e., 100% for failure to pay the EPF contribution on time has been reduced by 50%. 3. The Tribunal has noted that the demand was made for the first time in the year 2016 for the belated payment commencing from 01.04.1996. The respondent establishment had poor financial condition for which the evidence was brought - 3 - HC-KAR NC: 2026:KHC:25443-DB WP No. 16291 of 2021 on record and the Tribunal has noted its "gloomy" financial position in the year 2012 and therefore, exercising the discretion, the damages have been reduced from 100% to 50%. 4. The Tribunal has recorded the reasons for reducing the damages from 100% to 50% i.e., the "gloomy" financial condition of the respondent establishment. We find no reason to interfere with the order passed by the CGIT. We, therefore, dismiss this writ petition, however, without costs. SD/- (D K SINGH) JUDGE SD/- (RAJESH RAI K) JUDGE CR List No.: 1 Sl No.: 36