Authority: High Court of Chhattisgarh at Bilaspur
Order Date: 07 July 2026
Case Overview
- Appellant: Vandana Global Limited, Raipur (represented by Advocate Ravi Bhagat).
- Respondent: Deputy Director, Employees State Insurance Corporation (ESIC), Raipur (represented by Advocate Pranav Saxena).
- Appeal filed under Section 82 of the Employees' State Insurance Act, 1948, challenging the order dated 01‑09‑2023 passed by the Court of Employees' Insurance, Labour Court No.1, Raipur (Case No.55/ESI Act/2014).
- During pendency, ESIC introduced the “New Amnesty Scheme, 2025” on 24‑07‑2025 for withdrawal of criminal cases and settlement of disputes under Sections 75 and 82 of the ESI Act.
- The appellant sought permission to avail the scheme; the respondent raised no objection.
Scheme Terms (relevant excerpts)
1. Covers disputes of contribution under sections 45A/45AA or recovery of contribution, pending up to 31‑03‑2025.
2. Employer must obtain court permission for out‑of‑court settlement and file the prescribed proforma.
3. Employer must pay both employee and employer shares of contribution plus interest on the revised amount.
4. If contribution records are unavailable, alternative records (EPFO, Income Tax) may be used for calculation.
5. Where no records can be produced and assessment is based on wages other than those in Regulation 32 Register, employer must pay at least 30 % of the assessed contribution; cases assessed under Hors instruction No. P‑11/13/97‑Ins‑IV dated 26‑05‑2003 or on actual basis are excluded.
6. Interest is payable on the revised contribution; no damages are levied.
7. Employer must undertake future regular compliance with the ESI Act, else forfeits the right to the amnesty.
Court Observations
- The scheme is benevolent and intended for settlement of disputes.
- The respondent (ESIC) expressed no objection to the appellant’s application.
- The court directed the appellant to withdraw the pending appeal and to file an application under the scheme within 30 days before the competent authority.
Final Outcome
- The appeal is disposed with permission to withdraw and to seek relief under the New Amnesty Scheme, 2025.
- The appellant may approach the court for restoration of the appeal if ESIC does not proceed under the scheme.
- Certified copy of the impugned order and original records of the Employees Insurance Court are to be returned as ordered.
Topics: Employees State Insurance, Legal Dispute