The Supreme Court of India has ruled that the Employees’ State Insurance Corporation (ESIC) cannot resort to summary determination of contributions under Section 45A of the Employees’ State Insurance Act, 1948 (the Act) merely because the records produced by an employer are perceived as inadequate or deficient. The Division Bench comprising Justice Manoj Misra and
ESIC Cannot Invoke Section 45A for ‘Inadequate’ Records; Must Prove Non-Production or Obstruction: Supreme Court
