SHUKAL GUPTA vs EMPLOYEES STATE INSURANCE CORPORATION

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 13th November, 2025 Judgment pronounced on: 15th November, 2025 FAO 503/2019 & CM APPLs. 54666/2019, 54668/2019, 49128/2022 & 49129/2022 SHUKAL GUPTA .....Appellant Through: Mr. S. Singhal, Advocate Versus EMPLOYEES STATE INSURANCE CORPORATION .....Respondent Through: Mr. T. Singhdev, Ms. Yamini Singh, Mr. Tanishq Srivastava, Mr. Sourabh Kumar and Mr. Vedant Sood, Advocates CORAM: HON'BLE MS. JUSTICE CHANDRASEKHARAN SUDHA JUDGMENT CHANDRASEKHARAN SUDHA, J. 1. The present appeal under Section 82(2) of the Employees’ State Insurance Act, 1948 (the ESI Act) has been preferred by the original appellant, late Sh. Shukal Gupta, the proprietor of M/s Vandana Carpets, a proprietorship concern engaged in the manufacture of machine-made, hand- tufted and hand-knotted carpets, registered with the Employees’ State Insurance Corporation (the ESIC) under Code No. 11-20555. 2. The dispute arises out of ESIC’s assessment of contributions on alleged omitted wages for the period from April 1993 to March 1998, in respect of the establishment of the appellant, which culminated in the passing of orders under Sections 45A and 45AA of the