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High Court of Bombay Dismisses Appeal by Employer in ESI Contribution Dispute — Upholds Order Under Section 45A of ESI Act for Non-Production of Records. Employer Failed to Discharge Burden of Proof by Producing Relevant Records, Hence No Substantial Question of Law Arises.

The appellant, M/s. Shilpa ReRollers Pvt. Ltd., a private limited company covered under the Employees State Insurance Act, 1948, was issued a show cau...

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Karnataka High Court Dismisses Employer's Challenge to Provident Fund Damages for Delayed Remittance. Section 14B of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 Imposes Strict Liability Without Requiring Mens Rea.

The petitioner, M/s HMT Limited, a Central Public Sector Enterprise, challenged the order dated 2.1.2004 passed by the Regional Provident Fund Commiss...

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Bombay High Court Dismisses Petition Challenging Arbitral Award in Service Tax Reimbursement Dispute. Contractual interpretation of service tax liability under security services contract upheld by arbitrator.

The petitioner, Bombay Intelligence Security (India) Ltd., filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996, challengin...

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High Court of Karnataka Dismisses Appeals by Apparel Companies Challenging Provident Fund Damages Order. Establishment of separate code number for each unit does not absolve liability under Section 14B of Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

The case involves multiple writ appeals filed by apparel companies (M/s J.D. Clothing Company, M/s Gokaldas India, M/s Wear Craft Apparels, and others...

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Bombay High Court Allows ESI Corporation's Appeal, Holds Software Development as Manufacturing Process Under ESI Act. Computer software development is a manufacturing process under Section 2(k) Factories Act, 1948, making employees eligible for ESI coverage.

The judgment concerns two appeals filed against orders of the Employees' Insurance Court, Mumbai, which had held that computer software development co...