Case Law Library

High Court / Supreme Court Judgements

Labour law case law, digested for HR and compliance teams. Every entry gives you the summary, the key legal principle, what it means in practice for employers, the related Labour Code provisions, and the original judgement to download.

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2 judgements

Supreme CourtProvident Fund (EPF)Social Security Code 2020

Supreme Court Refers to Larger Bench the Question Whether EPF Damages for Delayed PF Deposits Are Mandatory

Supreme Court of India9 Sept 20262026 INSC 990

The appeals arose from proceedings concerning the liability of successful resolution applicants to pay provident fund dues, including interest under Section 7Q and damages or penalty under Section 14B of the EPF & MP Act. The Supreme Court considered the effect of the EPF statutory first charge, the treatment of provident fund dues under insolvency proceedings, and the earlier decision in Horticulture Experiment Station Gonikoppal v. Regional Provident Fund Organisation, which held that damages under Section 14B were automatic upon delayed payment.

High CourtProvident Fund (EPF)Social Security Code 2020

Kerala High Court Clarifies Pre-Deposit Requirement for Appeals Against EPF Damages

Kerala High Court 21 Jul 2026KLHC010365112026

The Kerala High Court held that the 75% pre-deposit requirement under Section 7-O of the EPF Act applies only to appeals against provident fund dues determined under Section 7A, and not to appeals against damages imposed under Section 14B. However, the Tribunal may impose a reasonable deposit condition while granting a stay against recovery.