Recovery not be initiated against the employer before the expiry of statutory limitation period

Employees’ Provident Fund Organisation (“EPFO”) issued a circular dated May 30, 2023,  giving directions to its zonal offices, regional and district offices to follow the orders of the Bombay High Court in Kulgaon Badlapur Nagar Parishad &Ors. vs. The Regional Provident Fund Commissioner II [Writ Petition No. 4973 of 2021] wherein the Court observed that in all assessment matters under section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (“EPF Act”), steps under section 8F of the EPF Act against the employer should not be initiated until the appeal period as prescribed under section 7-I of the EPF Act is exhausted.

Also read: In domestic enquiries scope for judicial interference is limited to see about process and fair opportunity to the employee: Supreme Court

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