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2026 LLR WEB 953 (GAUHATI HIGH COURT)
Where challenge to ESI contribution assessment involves disputed factual foundation rather than patent lack of jurisdiction, writ court declines interference in favour of statutory remedy under Section 75.
EMPLOYEES' STATE INSURANCE - Maintainability of writ petition - Alternate statutory remedy - Jurisdictional fact versus disputed fact - Employees' State Insurance Act, 1948, Sections 39, 40, 44, 45A, 45AA and 75 - The petitioner, running a lodging house, was issued a show-cause notice under Sections 39 and 40 of the Act; an order under Section 45A determined contribution based on a 2010 survey report; the appeal under Section 45AA was dismissed;... subscribe to read more..
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