Neutral Citation No. - 2025:AHC-LKO:48093 Court No. - 6 Case :- WRIT - C No. - 7890 of 2025 Petitioner :- M/S Paris Garments Catters And General Order Supplies Thru. Proprietor Om Prakash Tiwari Respondent :- Deputy Director Employees State Insurance Corporation Sub Regional Office Lko. And Another Counsel for Petitioner :- D.P. Dutt Tiwari,Chandra Mohan Counsel for Respondent :- Shishir Pradhan Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and Shri Shishir Pradhan, learned counsel for the respondent(s). 2. The present writ petition has been filed by the petitioner challenging order dated 21.01.2020 and the consequential recovery order whereby the order has been passed assessing the amount due against the petitioner. 3. Contention of learned counsel for the petitioner is that without passing of any formal order as required under Section 45 A (1) of the Employees State Insurance Act, 1948 , the recovery order has been passed straight away which is contrary to the law. 4. Learned counsel for the petitioner has placed reliance on the judgement of this Court dated 23.8.2023 passed in Writ C No.6418 of 2023 : M/s Aryan Group of Guard Services, Lucknow Vs. U.O.I. and others. 5. Learned counsel for the respondents could not demonstrate as to whether any separate order of assessment was passed as is required under Section 45A (1) of ESI Act. 6. In view of the said, the issue raised in the present writ petition is squarely covered by the aforesaid judgement in the case of M/s. Aryan Group of Guard Services (supra). 7. Accordingly, the writ petition is allowed on the same reasoning. The orders contained in Annexure No.1 and 5 are quashed. The matter is remanded to the authority concerned to pass a fresh order, in accordance with mandate of Section 45 A (1) of ESI Act and thereafter to proceed in the matter, afresh. 8. The amount already deposited by the petitioner, shall be subject to the final outcome of the order, if any, proposed to be passed. Order Date :- 18.8.2025/Praveen Digitally signed by :- PRAVEEN KUMAR High Court of Judicature at Allahabad, Lucknow Bench