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The Employees State Insurance Corporation directs Regional Offices and Sub Regional Offices to review pending C-18 Adhoc notices and clear cases pending for more than four months by 30 September 2025. Offices must prioritize notices nearing the limitation period to prevent cases from becoming time-barred. Offices must also send a report with reasons for pending cases to the Headquarters office by 10 October 2025.
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[Image omitted. See the official document.]
P-11/12/timebarredcases/2024-25Rev.II
28-08-2025
CIRCULAR
Subject: Monitoring of Pending C-18 Adhoc Cases to Prevent Cases from Becoming Time-Barred
It has been observed that a significant number of C-18 Adhoc notices are pending for assessment of the contribution u/s 45A of the Act in the RO/SROs. Delay in assessment of contribution on these notices may result in becoming them time-barred and resulting in loss of revenue and may be serious from the Audit angle also.
In order to avoid such lapses, all the RO/SROs are hereby directed to take following measures:
Review all the C-18(Adhoc) notices pending for more than four months and clear the notices by 30.09.2025.
The notices which is nearing the limitation period should be taken on priority. Necessary action must be taken well in advance to prevent the case from becoming time-barred.
A report may be sent to the Hqrs office by 10.10.2025 on the C-18(Adhoc) notices pending for more than 4 months along with reason.
This circular issues with the approval of the Insurance Commissioner(Rev.)
[Image omitted. See the official document.]
(Rakesh Chauhan) Dy.Director(Rev)
To, All Regional Directors/ Joint Director(I/c) Regional Offices/ Sub Regional Offices, ESI Corporation.
