- 1 - HC-KAR NC: 2026:KHC:42327 WP No. 12992 of 2023 CNR: KAHC010305962023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE M.G.S. KAMAL WRIT PETITION NO. 12992 OF 2023 (GM-RES) BETWEEN: MR. YUVRAJU, S/O S. SUNDARIAH, AGED ABOUT 41 YEARS, PARTNER, AVS CONSTRUCTIONS, NO.145-B-1, CHETHAN COMPLEX, 1ST FLOOR, BOMMASANDRA INDL AREA, BANGALORE - 560 099. …PETITIONER (BY SRI.SURYA S., ADVOCATE FOR SRI.SANTHOSH KUMAR, ADVOCATE) AND: Digitally signed by SUMA B N 1. UNION OF INDIA, Location: GOVERNMENT OF INDIA,HIGH COURT OF MINISTRY OF LABOUR AND EMPLOYMENT, KARNATAKA SHARAM SHAKTI BHAWAN RAFI MARG, NEW DELHI - 110 001. 2. THE REGIONAL PROVIDENT FUND COMMISSIONER, REGIONAL OFFICE-BOMMASANDRA-1, ANNAPOORNESHWARI COMPLEX, SURVEY NO.37/1, 6TH MAIN, SINGASANDRA, - 2 - HC-KAR NC: 2026:KHC:42327 WP No. 12992 of 2023 CNR: KAHC010305962023 HOSUR MAIN ROAD, BANGALORE - 560 068. REP BY ASSISTANT PF COMMISSIONER. …RESPONDENTS (BY SRI. JAYAKARA SHETTY H., ADVOCATE FOR R1; SMT.NANDITHA HALDIPUR, ADVOCATE FOR R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 11.04.2022 (ANNX-F) BEARING NO.KN/PF/RO E CITY BNG/ENF CIR -2/2021-22/08 PASSED BY ASST PF COMMISSIONER AS ARBITRARY ILLEGAL AND VOID AND ETC., THIS PETITION, COMING ON FOR FURTHER ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL ORAL ORDER The present petition is filed questioning the proceedings initiated by the Assistant PF Commissioner, Regional Office, Electronic City, Bengaluru and the order passed thereon in terms of Section 7A of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as ‘the Act, 1952’), determining and calling upon the petitioner to pay a sum of Rs.6,06,94,590/- being outstanding towards the - 3 - HC-KAR NC: 2026:KHC:42327 WP No. 12992 of 2023 CNR: KAHC010305962023 establishment based on the Enforcement Officer’s report as per Annexure-F, as well as the Order of Attachment passed under Section 8F of the Act, 1952 as per Annexure-G. 2. Since a statutory appeal is provided under Section 7(I) of the Act, 1952, the learned counsel for the petitioner seeks liberty to withdraw the petition and seeks appropriate remedy under the provisions of Section 7(I) of the Act, 1952. 3. He further submits that a direction be issued to the Appellate Tribunal to consider the time consumed in prosecuting the present petition for the purpose of condonation of delay. 4. Learned counsel for the respondents, on the other hand, submits that all the contentions regarding delay be kept open to be urged before the Appellate Authority. - 4 - HC-KAR NC: 2026:KHC:42327 WP No. 12992 of 2023 CNR: KAHC010305962023 5. Submissions are placed on record.

6. The writ petition is dismissed as withdrawn with liberty to the petitioner to prefer an appeal as sought for. 7. The petitioner is entitled to seek condonation of delay by exempting the time consumed in prosecuting the present petition. The respondents are entitled to raise all just objections. The Appellate Authority shall consider the same in accordance with law and pass appropriate orders. 8. Pending IA(s), if any, stands disposed of accordingly. Sd/- (M.G.S. KAMAL) JUDGE SKS

- 1 - HC-KAR NC: 2026:KHC:42327 WP No. 12992 of 2023 CNR: KAHC010305962023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE M.G.S. KAMAL WRIT PETITION NO. 12992 OF 2023 (GM-RES) BETWEEN: MR. YUVRAJU, S/O S. SUNDARIAH, AGED ABOUT 41 YEARS, PARTNER, AVS CONSTRUCTIONS, NO.145-B-1, CHETHAN COMPLEX, 1ST FLOOR, BOMMASANDRA INDL AREA, BANGALORE - 560 099. …PETITIONER (BY SRI.SURYA S., ADVOCATE FOR SRI.SANTHOSH KUMAR, ADVOCATE) AND: Digitally signed by SUMA B N 1. UNION OF INDIA, Location: GOVERNMENT OF INDIA,HIGH COURT OF MINISTRY OF LABOUR AND EMPLOYMENT, KARNATAKA SHARAM SHAKTI BHAWAN RAFI MARG, NEW DELHI - 110 001. 2. THE REGIONAL PROVIDENT FUND COMMISSIONER, REGIONAL OFFICE-BOMMASANDRA-1, ANNAPOORNESHWARI COMPLEX, SURVEY NO.37/1, 6TH MAIN, SINGASANDRA, - 2 - HC-KAR NC: 2026:KHC:42327 WP No. 12992 of 2023 CNR: KAHC010305962023 HOSUR MAIN ROAD, BANGALORE - 560 068. REP BY ASSISTANT PF COMMISSIONER. …RESPONDENTS (BY SRI. JAYAKARA SHETTY H., ADVOCATE FOR R1; SMT.NANDITHA HALDIPUR, ADVOCATE FOR R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 11.04.2022 (ANNX-F) BEARING NO.KN/PF/RO E CITY BNG/ENF CIR -2/2021-22/08 PASSED BY ASST PF COMMISSIONER AS ARBITRARY ILLEGAL AND VOID AND ETC., THIS PETITION, COMING ON FOR FURTHER ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL ORAL ORDER The present petition is filed questioning the proceedings initiated by the Assistant PF Commissioner, Regional Office, Electronic City, Bengaluru and the order passed thereon in terms of Section 7A of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as ‘the Act, 1952’), determining and calling upon the petitioner to pay a sum of Rs.6,06,94,590/- being outstanding towards the - 3 - HC-KAR NC: 2026:KHC:42327 WP No. 12992 of 2023 CNR: KAHC010305962023 establishment based on the Enforcement Officer’s report as per Annexure-F, as well as the Order of Attachment passed under Section 8F of the Act, 1952 as per Annexure-G. 2. Since a statutory appeal is provided under Section 7(I) of the Act, 1952, the learned counsel for the petitioner seeks liberty to withdraw the petition and seeks appropriate remedy under the provisions of Section 7(I) of the Act, 1952. 3. He further submits that a direction be issued to the Appellate Tribunal to consider the time consumed in prosecuting the present petition for the purpose of condonation of delay. 4. Learned counsel for the respondents, on the other hand, submits that all the contentions regarding delay be kept open to be urged before the Appellate Authority. - 4 - HC-KAR NC: 2026:KHC:42327 WP No. 12992 of 2023 CNR: KAHC010305962023 5. Submissions are placed on record.

6. The writ petition is dismissed as withdrawn with liberty to the petitioner to prefer an appeal as sought for. 7. The petitioner is entitled to seek condonation of delay by exempting the time consumed in prosecuting the present petition. The respondents are entitled to raise all just objections. The Appellate Authority shall consider the same in accordance with law and pass appropriate orders. 8. Pending IA(s), if any, stands disposed of accordingly. Sd/- (M.G.S. KAMAL) JUDGE SKS