Key Judgments on Employees' Provident Fund (EPF) – September 2024
Key Judgments on Employees' Provident Fund (EPF) – September 2024
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Dt.9 5 2024 No.001
Key Judgments on Employees' Provident Fund
(EPF) – September 2024
Constitutionality of Section 14B
Calcutta High Court: Upheld the constitutionality of Section 14B of the EPF Act, affirming it does not breach Article 14 of the Constitution.
PF Code Allocation
Patna High Court: PF Code cannot be assigned based solely on inspection reports.
Start-Up Inspection Exemption
Bombay High Court: Start-ups are exempt from EPF Act inspections in their first year.
APFC Appeal Limitations
Himachal Pradesh High Court: APFC cannot challenge CGIT orders in the High Court.
Coercive Action Stays
Punjab & Haryana High Court: CGIT's orders to stay coercive actions during appeals are not challengeable in High Court.
Employer Prosecution
Bombay High Court: Employers cannot be prosecuted without evidence of their knowledge of PF misappropriation.
Retention of Section 7-O Deposits
Patna High Court: EPF authorities cannot unjustly retain or earn interest on Section 7-O amounts for ten years.
Exemption for Religious Institutions
Telangana High Court: Institutions run by religious or charitable trusts are exempt from the EPF Act.
Validity of EO's Report
Kerala High Court: EO’s report must align with the establishment’s employee register to be valid.
Bank Account Attachment
Telangana High Court: Employers can request a stay on bank account attachments before the CGIT during appeals.
Waiving Damages
Madras High Court: Ignorance of the law does not justify waiving damages for late EPF dues.
Interference with Arrest Warrants
Delhi High Court: The High Court cannot interfere with arrest warrants if the employer fails to respond to show cause notices.
Admissibility of Inspection Reports
Patna High Court: EO’s inspection reports are inadmissible without full employee details.
Coverage of Educational Institutions
Madras High Court: Educational institutions are covered under the EPF Act.
Disclosure of Documents
Delhi High Court: EPF authorities must provide employers with all relevant documents they rely on.
Pre-Deposit Hardship
Punjab & Haryana High Court: Hardship alone does not warrant a waiver of pre-deposit requirements.
Installment Payments
Madras High Court: Employers should seek installment payment arrangements from EPF authorities, not the High Court.
Labour Ministry Authority
Calcutta High Court: The Labour Ministry cannot void EPF Act proceedings.
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