On April 15, 2026, Patna High Court Chief Justice Sangam Kumar Sahoo and Justice Harish Kumar invoked the doctrine of unjust enrichment and ruled that the Employees' Provident Fund Organisation (EPFO) authority can't retain appeal money deposited by an assessee for nearly 11 years, especially since the PF assessment itself was set aside.
The Patna High Court also said that by retaining Rs 10 lakh deposit money of the assessee, EPFO has deprived him of the use of his money, which he is legitimately entitled to. The court said if EPFO had returned this money to the appellant after the order of assessment was set aside, he could have invested it and earned interest.
