M/S Tirupati Balajee Educational and Welfare Trust Thru. Its Secy. Prabhat Tripathi v. U.O.I. Thru. Secy. Ministry of Labour and Deptt. of Employment,New Delhi and 2 Others
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ESI Act Sections 44/45/45A — recovery without Section 45A determination: Allahabad High Court, Lucknow Bench, Writ-C No. 1707 of 2025, neutral citation 2025:AHC-LKO:12786, coram Pankaj Bhatia, J., order date 4.3.2025. Prohibitory order dated 15.01.2025 and recovery order dated 01.01.2024 against M/s Tirupati Balajee Educational and Welfare Trust (through Secretary Prabhat Tripathi) quashed; the petitioner's written reply to the Social Security Officer admitting Rs.1,11,326/- unpaid contribution due to error was held not to be a Section 44 return, and a Section 45A determination, though incumbent despite the Section 45 written communication, had not been made. Petition allowed; respondents free to pass a fresh Section 45A order. Advocates: Chandra Mohan and D.P. Dutt Tiwari for petitioner; Krishna Lal Yadav (respondent no.1 - UOI) and Shishir Pradhan (respondent nos.2 & 3); A.S.G.I. listed in caption for respondents. No precedent cited in the judgment.