SHARMA CONTRACTS vs EMPLOYEES STATE INSURANCE CORPORATION (ESIC)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 06.05.2026 W.P.(C) 2671/2026 SHARMA CONTRACTS .....Petitioner Through: Mr. Jitendra Kumar Singh, Adv. versus EMPLOYEES STATE INSURANCE CORPORATION (ESIC) .....Respondent Through: Mr. Brijesh Kumar Tamber, Ms. Arani Mukherjee, Mr. Vinay Singh Bist, Advs. CORAM: HON'BLE MR. JUSTICE SACHIN DATTA SACHIN DATTA, J. (ORAL) 1. The present petition has been filed by the petitioner alleging wilful disobedience/non-compliance with the directions contained in the order dated 04.10.2025. 2. It transpires that the petitioner has its statutory remedies as prescribed under Section 45 AA of Employees’ State Insurance Act, 1948. The said Section reads as under: “45AA. Appellate authority.— If an employer is not satisfied with the order referred to in section 45A, he may prefer an appeal to an appellate authority as may be provided by regulation, within sixty days of the date of such order after depositing twenty-five per cent. of the contribution so ordered or the contribution as per his own calculation, whichever is higher, with the Corporation: Provided that if the employer finally succeeds in the appeal, the Corporation shall refund such d