EPF matters order dated 09.12.2025 CGIT-2 Delhi. on 9 December 2025

D-2/23/2025 M/s. Enkay Foam Pvt. Ltd. vs. RPFC-II, Meerut. Present: Sh. Prakash Kumar, Ld. Counsel for the appellant. None for the Respondent.

Order dated- 09.12.2025 The appellant has preferred the present appeal assailing the order passed by the respondent under section 7-A of the Employees’ Provident Funds & Misc. Provisions Act, 1952 (hereinafter referred to as ‘the Act’) dated 04.11.2025, assessing an amount of Rs. 5,53,382/-. The office has reported that the appeal has been filed within the period of limitation as prescribed under Rule 07(2) of the Employees’ Provident Fund Appellate Tribunal (Procedure) Rules, 1997. A copy of the appeal has also been served upon the respondent. Accordingly, the matter is listed on 15.01.2026 for filing of a reply to the application filed by the appellant under section 7- O of the Act. In the meanwhile, the respondent is directed to refrain from taking any coercive action against the appellant.

Item No.2 D-2/22/2018 M/s. Shivalik Prints. vs. APFC-Faridabad Present: Sh. J.R. Sharma, ld. counsel for the Appellant. Sh. B.B. Pradhan, Ld. Counsel & Sh. Devesh, A/R for the Respondent. Order Dated-09.12.2025

Appellant has placed on record the judgements in support of its contention. Ld. counsel for the respondent submits that he will also file the written argument. Let the matter be fixed for final argument on 15.01.2026.

Item No.3,4,5 D-2/10/2019, D-2/11/2019 & D-2/18/2019 M/s. Lakhani Footwear Pvt. Ltd. vs. APFC/RPFC-Faridabad M/s. Lakhani Rubber Works vs. APFC/RPFC-Faridabad M/s. Lakhani Armaan Shoes Pvt. Ltd. Vs. APFC/RPFC-Faridabad Present: None for the Appellant. Sh. B.B. Pradhan, Ld. Counsel & Sh. Devesh Garg, A/R for the Respondent. Order Dated-09.12.2025

Argument has already been heard in this case. Let this case be reserved for order. A copy of this order be placed in all the files.

Item No.6,7 D-2/19/2021 , D-2/05/2023 M/s.Ghatak Security Services. vs. APFC-Noida Present: Sh. Ravi Ranjan, ld. counsel for the Appellant. Sh. B.B. Pradhan, Ld. Counsel & Sh. Avnish Meena, A/R for the Respondent. Order Dated-09.12.2025

At the outset appellant has stated that issuance of notice is itself defective because it has been issued under the signatures of and Enforcement Officer while in Para-3 it was Rakesh Kumar Saxena, APFC who has been authorised to make enquiry and determine the amount due from the appellant. Record perused. It appears that the order u/s 7A was passed for the period July’15 to Mar’17 assessing the dues of Rs.6,69,133/- in regard to the difference of the dues. However, order is silent whether difference has been in regard to the number of employees whose PF has not been deposited or the basic wages have been bifurcated in such a way by the appellant to reduce its PF liabilities. Respondent submits that he will file detailed chart regarding above said facts. Put up for 09.01.2026. Trial court record is returned to the respondent along with direction to produce the same on the next date of hearing. A copy of this order be placed in both the files.

Item No.8 D-2/14/2024 M/s. Knit Craft Apparels International Pvt. Ltd.. vs. RPFC-Gurugram East Present: None for the Appellant. Sh. S.N. Mahanta, Ld. Counsel for the Respondent. Order Dated-09.12.2025

One more opportunity is granted to the appellant for advancing the argument. Put up for 09.01.2026.

Item No.9 D-2/02/2025 M/s. Qspear Consultancy. vs. APFC/ RPFC Noida Present: Sh. Ravi Ranjan, ld. Counsel for the Appellant. Ms. Santwana Agarwal, Ld. Counsel & Sh. Naveen Srivastava, A/R for the Respondent. Order Dated-09.12.2025

Last opportunity is granted to the appellant for advancing the argument as he stated that he could prepare the argument today. Put up for 17.12.2025.