SCA/2670/2026

NEUTRAL CITATION C/SCA/2670/2026 JUDGMENT DATED: 27/02/2026 2026:GUJHC:15615 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2670 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK ================================================================ Approved for Reporting Yes No ================================================================ M/S FORTUNE SERVICES THROUGH PARTNER BHUPENDRA RANA Versus THE CENTRAL BOARD OF TRUSTEES, EMPLOYEES PROVIDENT FUND ORGANISATION & ANR. ================================================================ Appearance: MR KARAN R SHAH(11501) for the Petitioner(s) No. 1 MR NISARG J DESAI(13298) for the Petitioner(s) No. 1 ================================================================ CORAM:HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK Date : 27/02/2026 JUDGMENT 1. Present petition is filed by the petitioner – Firm under Articles 226 & 227 of the Constitution of India read with the provisions of the Employees Provident Funds & Mics. Provisions Act, 1952 (hereinafter be referred to as “the Act”) challenging the order dated 21.12.2023 passed by the learned Assistant Provident Fund Commissioner, Vadodara,