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Debatable PF/ESI Disallowance Cannot Be Made Under Section 143(1)(a): Chhattisgarh HC

25 Aug 2026 · 25 Aug 2026By CA Sandeep Kanoi

Chhattisgarh High Court sets aside ₹44.46 lakh ESI/EPF disallowance under Section 143(1)(a), holding the issue was highly debatable when the intimation was issued before the Supreme Court’s Checkmate Services ruling. The post Debatable PF/ESI Disallowance Cannot Be Made Under Section 143(1)(a): Chhattisgarh HC appeared first on TaxGuru .

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