SC decision in Surya Roshni Ltd. Vs. EPF has retrospective effect

GMMCO Limited Vs Regional Provident Fund Commissioner (Madras High Court); The Madras High court held that is not possible to countenance the contention raised by the Learned Counsel for the Petitioner in W.P. No. 949 of 2020 that the decision of the Hon’ble Supreme Court of India in Surya Roshni Ltd. -vs- Employees Provident Fund (Order dated 28.02.2019 in Civil Appeal Nos. 3965-3966 of 2013 etc., batch) would have to be applied by the Respondents only for the period after 28.02.2019 when it was pronounced as it is not only factually untenable, but also militates against the fundamental...