ARCOT TEXTILE MILLS LTD. vs REG. PROVIDENT FUND COMMISSIONER .

The Supreme Court upheld the High Court's decision that the appellant, M/s. Arcot Textile Mills Ltd., must appeal to the Employees’ Provident Funds Appellate Tribunal regarding the demand for Rs.94,27,334/- under Section 7Q of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, for belated remittances. The Court emphasized the necessity of exhausting alternative remedies before seeking judicial intervention under Article 226 of the Constitution of India. The appeal was dismissed, reinforcing the principle of alternative remedy in administrative matters.