The Kerala High Court has held that the disallowance operates against erring employer assessee when employees' contribution to EPF/ESI not made within the due date.The bench of Justice A.K.Jayasankaran Nambiar and Justice Syam Kumar V.M. The Kerala High Court has held that the disallowance operates against erring employer assessee when employees' contribution to EPF/ESI not made within the due date. …