Challenge to rectification orders under s.254(2) denied; no jurisdictional error in delayed Provident Fund and ESIC dues

SC dismissed the Special Leave Petition and upheld the HC decision, agreeing with the Tribunal's view that no jurisdictional error warranted setting aside its rectification orders under s.254(2) concerning delayed payment of statutory dues such as Provident Fund and ESIC. The Revenue's plea to reopen or annul the Tribunal's earlier orders in light of intervening legal developments was rejected, and there was no interference with the impugned HC judgment and order.

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"Delay condoned." The Court found "no grounds to interfere with the impugned judgment and order of the High Court," and accordingly the "Special Leave Petition is dismissed." The order further provides that "Pending application(s), if any, shall stand disposed of." The decision affirms the High Court's determination without elaboration of additional grounds, effectively terminating the petition and disposing of any ancillary applications.

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