M/s.Ashwath Enterprises Vs The Regional Director — Writ and Judicial Review | Madras HC (2025)

M/s.Ashwath Enterprises Vs The Regional Director — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Dismissed as withdrawn, with liberty to the petitioner to question the order dated 24.06.2025 passed by the third respondent before the appropriate forum; no order as to costs; connected W.M.P.(MD)No.28280 of 2025 closed.

Issue for consideration

Whether the Demand Notice No.324/2024 No.66-00-043729-000-0999 D-18/SRO/TLI/Ins II dated 20.02.2024 issued by the third respondent and the consequential recovery proceedings are illegal and liable to be quashed. +1 more

Ratio / Principle

The Writ Petition is dismissed as withdrawn, with liberty to the petitioner to question the order dated 24.06.2025 (passed by the third respondent) before the appropriate forum. Neither the legality of the demand notice nor the waiver representation was adjudicated.

Key takeaways

There shall be no order as to costs, and consequently the connected miscellaneous petition (W.M.P.(MD)No.28280 of 2025) is closed.ratio¶41

Detailed headnote1 paragraphs

Madras High Court (Madurai Bench), single Judge (K. Surender, J.), decision dated 15.12.2025. W.P.(MD)No.35676 of 2025 by M/s. Ashwath Enterprises (proprietor: Archana, Thoothukudi), filed under Article 226 seeking a Writ of Certiorarified Mandamus to quash the ESIC Demand Notice No.324/2024 No.66-00-043729-000-0999 D-18/SRO/TLI/Ins II dated 20.02.2024 issued by the third respondent (Joint Director, ESIC) including consequential recovery proceedings, and a direction to pass orders on the petitioner's waiver representation dated 11.03.2025. Taken up for final disposal at admission stage with consent of parties. Respondents' counsel disclosed that after hearing the petitioner on 11.03.2025 the third respondent passed an order on 24.06.2025; the petitioner, unaware of that order and intending to challenge it, withdrew the petition making an endorsement in the Court bundle. Held: petition dismissed as withdrawn with liberty to question the order dated 24.06.2025 before the appropriate forum; no order as to costs; connected W.M.P.(MD)No.28280 of 2025 closed. Merits of the demand notice were not adjudicated.

W.P.(MD) No.35676 of 2025

BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT

DATED: 15.12.2025

CORAM

THE HONOURABLE MR. JUSTICE K.SURENDER

W.P.(MD)No.35676 of 2025

and

W.M.P.(MD)No.28280 of 2025

M/s.Ashwath Enterprises,

Rep. by its Proprietor,

Archana,

W/o. Ganesan, 5A/193 Caldwell Colony, Thoothukudi District. ... Petitioner

Vs.

1.The Regional Director,

Appellate Authority,

Employees State Insurance Corporation (ESIC), Regional Office,

Panchadeep Bhawan, 143, Sterling Road, Nungambakkam, Chennai – 600 034.

2.The Recovery Officer,

Employees State Insurance Corporation (ESIC),

1/5

https://www.mhc.tn.gov.in/judis

W.P.(MD) No.35676 of 2025

Panchadeep Bhawan,

ESIC Complex, Salai Street, Sub-Regional Office, Tirunelveli – 627 003.

3.The Joint Director, Employees State Insurance Corporation (ESIC), Panchadeep Bhawan, ESIC Complex, Salai Street, Vannarpettai,

Tirunelveli – 627 003. ... Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the Demand Notice issued by the third respondent No.324/2024 No.66-00-043729-000-0999 D-18/SRO/TLI/Ins II dated 20.02.2024 including the consequential recovery proceedings, quash the same as illegal and direct the third respondent to consider and pass orders on waiver representation dated 11.03.2025 within a time frame fixed by this Court.

For Petitioner : Mr.R.J.Karthick For Respondents : Mr.N.Dilip Kumar, Standing Counsel

2/5

https://www.mhc.tn.gov.in/judis

W.P.(MD) No.35676 of 2025

O R D E R

This Writ Petition has been filed seeking to quash the impugned Demand Notice issued by the third respondent No. 324/2024 No.66-00-043729-000-0999 D-18/SRO/TLI/Ins II dated 20.02.2024 including the consequential recovery proceedings and for a consequential direction to the third respondent to consider and pass orders on the petitioner's waiver representation dated 11.03.2025.

2 . With the consent of the parties, the Writ Petition is taken up for final disposal at the admission stage itself.

3 . Mr.N.Dilip Kumar, who takes notice for the respondents would submit after hearing the petitioner on 11.03.2025, an order came to be passed by the third respondent on 24.06.2025.

4 . Learned Counsel for the petitioner submits that he is not aware of the said order dated 24.06.2025 and intends to question the same, while withdrawing this Writ Petition, with liberty to approach the appropriate forum. He has also made an endorsement to that effect in the Court bundle.

3/5

https://www.mhc.tn.gov.in/judis

W.P.(MD) No.35676 of 2025

5 . In view of the above, this Writ Petition is dismissed as

withdrawn, with liberty to the petitioner to question the order dated 24.06.2025, before the appropriate forum. There shall be no order as to costs. Consequently, the connected miscellaneous petition is closed.

[K.SURENDER, J.]

15.12.2025

MR

Index: Yes/No Internet: Yes/No Neutral Citation: Yes/No

4/5

https://www.mhc.tn.gov.in/judis

W.P.(MD) No.35676 of 2025

K.SURENDER, J.

MR

W.P.(MD)No.35676 of 2025

15.12.2025

5/5

https://www.mhc.tn.gov.in/judis