https://www.taxtmi.com/caselaws?id=441215 Where an employer's statutory returns and records already disclose admitted provident fund liability, a separate assessment or inquiry order under Section 7A is not a precondition for admitting the claim. If the dispute concerns only short remittance against declared dues, the statutory ledger, monthly returns and related accounts can be used to ascertain the unpaid balance, including provident fund, pension fund, insurance dues and admission charges. On that basis, the claim is admissible from the establishment's own records, and rejection for want of a Section 7A order is unwarranted. en-us Wed, 02 Aug 2023 00:00:00 +0530 Thu, 03 Aug 2023 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441215 Where an employer's statutory returns and records already disclose admitted provident fund liability, a separate assessment or inquiry order under Section 7A is not a precondition for admitting the claim. If the dispute concerns only short remittance against declared dues, the statutory ledger, monthly returns and related accounts can be used to ascertain the unpaid balance, including provident fund, pension fund, insurance dues and admission charges. On that basis, the claim is admissible from the establishment's own records, and rejection for want of a Section 7A order is unwarranted. Case-Laws Insolvency and Bankruptcy Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441215