Arcot Textile Mills Ltd vs Reg. Provident Fund Commissioner & Ors

The Supreme Court upheld the High Court's decision that the appellant must pursue the alternative remedy available under Section 7I of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, rather than seeking relief under Article 226 of the Constitution of India. The Court emphasized that the Assistant Provident Fund Commissioner's order requiring the appellant to remit interest under Section 7Q for belated remittances was subject to appeal before the Employees’ Provident Funds Appellate Tribunal. Consequently, the appeal was dismissed, affirming the lower court's ruling.