In Ghanshyam Mishra and Sons Pvt. Split Jurisprudence on Payment of EPF Dues Beginning from Tourism Finance Corp. of India Ltd. v. Rainbow Papers Ltd. 2019 SCC OnLine NCLAT 910, the three-members Principal bench of NCLAT had held that the provisions of the EPF Act and the Code are not in conflict. The same was reiterated in Regional Provident Commissioner …