Supreme Court refers EPF penalty case to larger bench
The case concerns whether penalties for delayed provident fund deposits under the EPF & MP Act are mandatory, involving the Central Board of Trustees and various appellants challenging orders requiring full payment of PF and gratuity dues by resolution applicants.
Appellants: M/s Kerala Industrial Infrastructure Development Corporation and other civil appeals (Nos. 1467-1496, 2462, 6677, 14954-14955, 634-636 of 2024). Respondents: Central Board of Trustees and others. Bench: Not specified in the text.
- The Court referred the matter to a larger bench for consideration of whether penalties under Section 14B are mandatory.
- The Court noted that Section 14B after amendment confers discretion on the authority to decide on whether circumstances justify absolution from penalty.
- The Court observed that interest under Section 7Q is statutory and separate from penalty under Section 14B.
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Document details
| Official title | EPF Act | Whether Penalty For Delayed Provident Fund Deposit Is Mandatory? Supreme Court Refers To Larger Bench |
| Source body | Supreme Court of India — orders & judgments |
| Reference number | — |
| Status | closed (order) |
| Year | 2026 |
| Closing date | — |
| Documents | 1 |