Selvam (Business Development) 02 September 2023

Release of bank attachment for the purpose of recovery of esi contribution default

Dear Friends,

Please adivse me, is Section 45A order is necessary for contest the release of freezed bank account. or else CP 2 is enough under Sec.45 C - Sec 45 I.

Need relevant citation also with reference to the same.

Thanks with regards

P. Selvam

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Quick Summary

This discussion seeks legal advice regarding the release of a bank account frozen due to default in ESI contribution payments. The user is asking whether a Section 45A order is mandatory for contesting the freeze, or if a CP 2 order under Sections 45C to 45I is sufficient. Relevant legal citations are also requested to support the advice.