Neutral Citation No. - 2025:AHC:84814-DB Court No. - 29 Case :- WRIT - C No. - 15104 of 2025 Petitioner :- M/S Gautam Associates And Another Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Abhishek Chandra,Abhishek Rai Counsel for Respondent :- A.S.G.I.,Rajesh Tewari,Vipul Kumar Hon'ble Ashwani Kumar Mishra,J. Hon'ble Praveen Kumar Giri,J. Heard learned counsel for the petitioner and Sri Arvind Kumar Goswami, learned counsel for the respondent no.1. Petitioner is aggrieved by the proceedings initiated under the Employees' State Insurance Act, 1948, on account of alleged default in non-deposit of contribution. Preliminary objection is taken to the maintainability of the writ petition on the ground that petitioner has remedy of approach the court in terms of Section 75(2)(b), which remedy has not been availed. It is also submitted that various factual issues would otherwise require leading of evidence, and therefore, alternative remedy would be before the ESI Court. In that view of the matter, we are not inclined to entertain the present writ petition, inasmuch as the remedy of petitioner would be before the ESI Court, where all legal and factual issues would be open for examination. With the above observations, this writ petition is consigned to records. Order Date :- 20.5.2025 Anil Digitally signed by :- ANIL KUMAR PATEL High Court of Judicature at Allahabad