09.07.2026 Ct. No. 30 S.L. No. 18 SM WPA 27065 of 2022 Inter State Sec. Agency Versus Union of India & Ors. Mrs. Chama Mookherji, sr. adv. Mr. A. Mookherji Ms. Monisha Chatterjee Ms. Reshmi Nehar …….for the petitioner Mr. Ujjwal Datta …….for the EPF authority/respondent no. 2 1. Heard learned counsels appearing for the parties. The writ application has been preferred challenging orders under Section 7Q and 14B of the Employees’ Provident Funds Act, 1952 and for direction that the same is to be paid by the respondent no. 3 as the said delay was due to the act of non-payment and/or delayed payment of petitioner's bills and tax invoices raised by the petitioner against services rendered as supply of job contract workers at various sites of Respondent No. 3. 2. In course of hearing the respondent no. 2/EPF authorities have filed their affidavit-in-opposition wherein it has been stated as follows. “(i) The writ petition has challenged the sheet of calculation uploaded in the EPF portal on the point of violation of natural justice. (ii) It is pertinent to note that no summon or notice or final order has been issued to the establishment 2 under Section 14B and 7Q as alleged for the period May, 2019 onwards from EPFO, regional Office, Kolkata. (v) It is also pertinent to note that it is just a system generated calculation based on the available payment records by the establishment. In this case neither any summon nor any notice has been issued and consequently no order can be passed. More so no final order has been passed. Once the system generated calculation shows that there is a delay in payment by the establishment, summon notice will be issued is under Section 14B and 7Q of the Employees Provident Fund and Miscellaneous Provisions Act 1952 along with the system generated calculation sheet fixing a date of hearing. On the said date of hearing, the establishment get the opportunity to represent the version of the establishment along with all the supporting documents.” 3. In view of the said statements on affidavit made by the respondent authorities, the learned counsel Mr. A. Mookherji for the petitioner submits that necessary orders may be passed by this Court. 4. Considering the said statements in the affidavit-in-opposition wherein the RPF authorities have stated that the order impugned is a system generated one and no summon or notice has been issued in respect of the said order as no final order has also been passed and an undertaking has been 3 given that as and when the system generated calculation shows that there is a delay in payment by the establishment, summon and notice will be issued to the petitioner establishment/and petitioner shall get an opportunity of hearing along with all supporting documents. 5. Accordingly, the writ application is disposed of on the undertaking given by the respondent authorities. 6. Writ application stands disposed of. 7. Applications, if any, connected thereto stand disposed of consequently. 8. Interim order, if any, stands vacated. 9. 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]