Carborandum Universal Ltd. Vs ESI Corporation (Supreme Court of India)
Case ke facts
ESI department ne contribution ka demand raise kiya tha kyunki company ke records poore nahi the. Lekin employer poora cooperation de raha tha apni taraf se.
Mudda (Issue)
Kya bas records thode adhure hone se demand barqaraar rahegi jab employer fully cooperate kare?
Faisla (Held)
Supreme Court ne ESI ka demand radd kar diya. Bola ki sirf inadequate records hone se, jab company cooperation kar rahi hai, department demand nahi rakh sakta.
Practical takeaway
Agar aap ESI inspection mein cooperate kar rahe ho par koi record miss ho gaya hai to demand tik nahi paayegi. Lekin cooperation dikhana zaruri hai.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-10.