Supreme Court Allows ESI Corporation's Appeal in ESI Act Coverage Dispute Over Retrospective Application of Amendment. The Court held that the insertion of Section 1(6) of the Employees' State Insurance Act, 1948 applies prospectively from 20.10.1989, making establishments liable for contributions post that date regardless of employee count, and demand notices for such periods are valid without retrospective effect.
20 Jan 2023The dispute arose from a demand notice issued by the Employees' State Insurance Corporation (ESI Corporation) to a cinema theatre for contributions un...




