Employees State Insurance Corporation v. M/S. Panna Enterprises Through Mr.Jayantibhai Sawla

46-FA-184-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION FIRST APPEAL NO. 184 OF 2026 Employees State Insurance Corporation ...Appellant

Versus

M/S. Panna Enterprises Through Mr.Jayantibhai Sawla

...Respondent

------ Mr. Sujit Kurup, for the Appellant.

------ CORAM : SHARMILA U. DESHMUKH, J.

DATE : February 24, 2026 P. C. :

1.

In view to second proviso to Section 45 A which provides for limitation of 5 years for demanding contribution and the first C-18 notice in the present case was issued on 11th October, 2001, upon query by this Court as regards the issue of limitation, learned counsel for the Appellant seeks time to address on the said issue. At his request, stand over to 25th March, 2026.

[SHARMILA U. DESHMUKH, J.] Chavan 1 of