Case Law Analysis
|Bombay High Court
Section 14-B EPF Act | Damages Must Be Proportionate to Delay & Default: Bombay HC Slashes Rs.8.27L Penalty to Rs.3L for Lack of Reasons
Bombay High Court reinforces that EPF damages under Section 14-B must align with the degree of default and delay, setting aside an Rs.8.27L levy for violating natural justice. The ruling mandates reasoned orders and proportional penalties, impacting employers facing EPF compliance disputes.