THE HON'BLE SRI JUSTICE NAGESH BHEEMAPAKA WRIT PETITION No.23310 of 2025

ORDER:

This Writ Petition is filed, aggrieved by the prohibitory order dated 11.02.2025 issued by the 4^th respondent, directing the 5th respondent bank to recover and transfer a sum of Rs. 10,29,460/- including interest, from the petitioner’s bank accounts towards alleged arrears under the ESI Act, 1948, read with Rule 5 of the Second Schedule of the Income Tax Act, 1961.

2. Heard Sri Mohd Ghulam Rasool, learned counsel for petitioner, and Sri A.Kranthi Kumar Reddy, learned Standing Counsel for the Central Government for respondent No.1. Perused the record.

3. Learned counsel for petitioner submits that the ESI contributions are being regularly and duly paid under Sub Code No.71520494530011019, while the Main Code No.52000494530001019 has remained inactive since 2019 due to closure of operations. As a result of the impugned order dated 11.02.2025, the petitioner’s three bank accounts have been frozen, causing serious financial hardship and obstructing receipt of Rs.1,97,96,995/- payable to petitioner by Electro Steel Casting Ltd. It is further stated that petitioner has already paid Rs.5,43,971/- through auto-de