08.05.2026 Ct. No. 30 S.L. No.5 SM WPA 7599 of 2026 Bharat Sanchar Nigam Limited And Ors. Versus The Regional Provident Fund Commissioner II & Anr. Mr. Santanu Chatterjee Mr. Sudeepto Kumar Basu ……for the petitioners Mr. K. Halder Ms. Chitra Som (Basu) Mr. Raja Das …….for the respondent no. 2 Mr. Mihir Kundu Mr. Abhisek Banerjee ……for the P.F. Authority 1. The writ application has been preferred by the petitioner herein being aggrieved by the proceedings initiated by the respondent no. 1 under Section 14B and 7Q of the EPF Act. 2. It is the contention of the learned counsel for the petitioner that the proceedings is maintainable only against the respondent no. 2 and in no way it is connected to the petitioners herein. 3. Learned counsel for the petitioners further submits that the respondents/P.F. authorities have illegally proceeded against the petitioner treating the petitioner to be a principal employer which is strongly objected to and it is submitted that in no way is the petitioner a principal employer. 4. Considering the issue raised by the petitioner herein and the report filed by the learned counsel for the respondents/EPF authorities, this Court finds that 2 the issue raised by the petitioner at this stage is a issue which is to be decided by the authority being the respondent no. 1 and the said issue can be decided in course of the proceedings initiated under Section 14B and 7Q of the EPF Act. 5. Exception to the report filed by the respondents is filed and be kept with the record. 6. Considering this, the writ application is disposed of with the direction that the respondent no. 1 shall provide all opportunity to the petitioner to place its case and the authority concerned shall consider the prayer of the petitioner and decide the issue in accordance with law and proceed to dispose of the proceedings under Section 14B and 7Q of the EPF Act expeditiously. 7. The writ application is accordingly disposed of. 8. Applications, if any, connected thereto stand disposed of consequently. 9. Interim order, if any, stands vacated. 10. Photostat certified copy of this order, if applied for, be given to the parties on priority basis upon compliance of all formalities. [Shampa Dutt (Paul). J]