As per the provision u/s 45AA of the ESI Act, an employer who is not satisfied with the order referred to in section 45A may prefer an appeal to an Appellate Authority as may be provided by regulation within 60 days of the date of such order after depositing 25% of the contribution so ordered or the contribution as per his own calculation whichever is higher with the corporation.
In this regard, it is informed that due to the outbreak of COVID – 19 pandemic in March 2020, the Hon’ble Supreme Court of India vide suo moto WP took suo moto cognizance of the difficulties that might be faced by the litigants in filing petitions/applications / suits/appeals / all other proceedings within the period of limitation prescribed under the general law of limitation or under any special laws both central and/or State.
For greater details, attached is the notification.
ESI ORDER OF EXTENSION OF APPEAL UPTO 60 DAYS UNDER SECTION 45AA