https://www.taxtmi.com/caselaws?id=308335 An independent demand of interest under Section 7Q of the Employees' Provident Funds and Miscellaneous Provisions Act is not appealable under Section 7I, because the appeal provision covers only specified orders and does not extend to a standalone Section 7Q determination. At the same time, because the authority must compute the period and amount of interest, natural justice requires a limited opportunity for the employer to seek clarification and object only to the calculation. That confined hearing does not reopen the statutory liability to interest, but allows summary correction of computational errors. The Supreme Court therefore set aside the contrary view on appealability and confined the employer's remedy to the computation stage. en-us Fri, 18 Oct 2013 00:00:00 +0530 Sat, 17 Jun 2023 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308335 An independent demand of interest under Section 7Q of the Employees' Provident Funds and Miscellaneous Provisions Act is not appealable under Section 7I, because the appeal provision covers only specified orders and does not extend to a standalone Section 7Q determination. At the same time, because the authority must compute the period and amount of interest, natural justice requires a limited opportunity for the employer to seek clarification and object only to the calculation. That confined hearing does not reopen the statutory liability to interest, but allows summary correction of computational errors. The Supreme Court therefore set aside the contrary view on appealability and confined the employer's remedy to the computation stage. Case-Laws Indian Laws Fri, 18 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308335