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2026 LLR WEB 1136 (PUNJAB AND HARYANA HIGH COURT)
Waiver of the statutory pre-deposit condition for raising a dispute before the Employees' Insurance Court requires recording of cogent reasons and cannot be granted on hardship alone.

EMPLOYEES' STATE INSURANCE - Statutory pre-deposit - Waiver - Natural justice - Code on Social Security, 2020, Section 49(2) - Employees' State Insurance Act, 1948, Sections 45-A and 45-AA - An establishment, whose statutory appeal against an assessment order stood dismissed for non-deposit of the prescribed pre-deposit amount, preferred a fresh appeal before the civil court/Employees' Insurance Court along with an application seeking waiver of the corresponding pre-deposit requirement... subscribe to read more..

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