No demand as EPF Scheme amendment to Para 27AA could not be imposed on exempted establishments without official notification

Caledonian Jute & Industries Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court) Conclusion: Paragraph 27AA of the Employees’ Provident Fund (EPF) Scheme could not be automatically imposed on establishments exempted under Section 17 of the EPF Act unless the Appropriate Government issued a specific official notification modifying the conditions of such exemption. The Court quashed all demand notices and recovery proceedings initiated against the establishments for non-compliance with the said paragraph. Held: A batch of twenty writ petitions, including Caledonian Jute...