Introduction: The recent judgement passed by the hon’ble Karnataka High Court on 25.4.2024, in the batch of 23 petitions (including some big names of Toyota group of companies) with lead case being the ‘Stone Hill Education Foundation and the Union of India’, in W.P. No. 18486/2012, holding the coverage of the ‘international workers’, within the ambit of the EPFO Act, without any wage ceiling limit, as unconstitutional and arbitrary, has caught the interest and attention of many quarters.

Before we delve further into the intricacies and finer aspects of this popular judgement of the hon’ble Karnataka High Court and more importantly the missing piece of the EPFO’s ‘Reciprocity’ plea before t.