M/s. Kanyakumari Medical Mission Hospital v. The State of Tamil Nadu
Case brief
What is this about?
ESI Act; Section 45A assessment order dated 08.01.2019; recovery proceedings under Sections 45C to 45I dated 18.10.2022; exemption under Section 87 read with 91-A vide GO(D)No.175 dated 07.05.2015 limited to 08.05.2015-07.05.2016; failure to challenge assessment bars challenge to consequential recovery; certiorarified mandamus; Kanyakumari Medical Mission Hospital; ESI Corporation Tirunelveli; related WP(MD)No.5202 of 2018 disposed 29.03.2019; Madurai Bench of Madras High Court; WP(MD)No.26682 of 2022; dismissed, no costs.
What did the court decide?
The order impugned in the writ petition is a consequential order passed by the ESIC pursuant to the earlier order under Section 45A of the ESI Act dated 08.01.2019; since the petitioner has not challenged that Section 45A order, the court is not inclined to entertain the writ petition.