Exit Procedure Under Id Act

One lady staff under ID act had not reported for duty after maternity leave. Unfortunately no communication was send to her seeking explanation or not initiated any disciplinary action. After nearly one year, now due to compulsion of circumstance, employer does not want her to rejoin for duty. Is there any procedure to remove her name from rolls without giving her any opertunity to rejoin for duty even if she want, and will not be challenged as per id act.
Whether her submission of application for PF and Gratuity can be treated as her acceptance of relieving from service.

Dear Member,
First of all, it's employer fault to keep waiting for such a longer period. After continous absent of 8 days, employer was supposed to send her letter asking reasons for not resuming duties and having not safisfied with answer, emplyer has the right to struck off her name from mustor roll, demanding resignation etc.. but some how
employer didn't follow the norms. Yes, of-course if emplyer wants her to re-join, just take an undertaking first not to repeat such practices in future.
As far as PF & Gratuity benefits are concerned, they are only paid after full & final settlement of an employee.
Regards,

Thank u Mr.Babanaresh for your valuable suggestion. But here employer don't want her to rejoin. Employer's intention is to get her acceptance for relieving. If any communication send directly for explanation, she may rejoin for duty and employer want to avoid such situation.

Dear Member,
In such situation, first try to get her resignation. If fail, then apart from her full & final dues, provide her one month additional salary (Basic+DA+special allowance) as compensation or retrenchment allowance. As she is a permanent employee under section 2 of id act (worked for more than 240days) and entitled for retrenchment compensation under section 25F.
Regards,