EPF Show Cause for Delayed Payment: Can Interest (7Q) Be Waived by Court Order?

Dear Seniors,

One of my known companies was issued a show cause from EPF for delayed payment (14B & 7Q). Their management is ready to pay the amount under 14B, but they request PF authorities to waive interest (7Q). Is there any provision or court order relating to the waiver of 7Q?

7Q is the sole jurisdiction of the Regional Provident Fund Commissioner. They have all rights to increase, decrease, or dispose of it depending on the past performance of the establishment. Representation of the establishment with facts matters in 7Q hearings.