W.P(MD)Nos.30128 of 2023 and 931 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.07.2026 CORAM: THE HONOURABLE MR.JUSTICE M.DHANDAPANI W.P(MD)Nos.30128 of 2023 and 931 of 2024 and WMP (MD) Nos.25969 of 2023, 956 & 958 of 2024 W.P(MD)Nos.30128 of 2023 M/s. Sri Parasakathi College for Women through its Secretary M.Anbumani ... Petitioner(s) (in both WPs) vs. 1. Employees State Insurance Corporation, Sub Regional Office, Pauchdeep Bhavan, Esic Complex, Salai Street, Vannarpettai, Tirunelveli - 627 003, Through its Joint Director. 2. The Assistant Director, Employees State Insurance Corporation, Sub Regional Office, Pauchdeep Bhavan, Esic Complex, Salai Street, 1/7 https://www.mhc.tn.gov.in/judis W.P(MD)Nos.30128 of 2023 and 931 of 2024 Vannarpettai, Tirunelveli - 627 003. 3. The Recovery Officer, Employees State Insurance Corporation, Sub Regional Office, Pauchdeep Bhavan, Esic Complex, Salai Street, Vannarpettai, Tirunelveli - 627 003. ... Respondent(s) in both Wps 4.Canara Bank, Through its Senior Manager, Courtallam Branch, Courtallam, Tenkasi District. ... Respondent(s) in WP (MD) No.931/2024 PRAYER in W.P(MD)Nos.30128 of 2023: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Mandamus forbearing the respondents from in any manner giving effect to the Form C-18 Notice issued by the Second respondent viz Assistant Director (Revenue) in No. 66-00-044170-000-1303/INS.II/773/2022 dated 19.12.2022 and Form C-19 dated 26.11.2023 and the Notice of the Recovery dated 04.12.2023 issued by the third respondent viz the Recovery Officer till the disposal of the proceedings initiated by the petitioner before the Employees State Insurance Court, Thirunelveli, under Section 75 of the ESI Act. PRAYER in W.P(MD)Nos.931 of 2024: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari calling for entire records relating to the impugned garnishee order of the 3rd 2/7 https://www.mhc.tn.gov.in/judis W.P(MD)Nos.30128 of 2023 and 931 of 2024 respondent dated 21.12.2023 vide No. 6000441700001303/RRC / SRO/ TLI issued u/s. 45G of ESI Act 1948 and quash the same as illegal. For Petitioner : Mr. V.R.Shanmuganathan (in both WPs) For Respondent : Mr.R.Ravikumar for R1 and R2 (in both WPs) COMMON ORDER These Writ Petitions have been filed seeking to quash the recovery proceedings initiated by the respondents, including the Form C-18 Notice dated 19.12.2022, Form C-19 dated 26.11.2023, the Recovery Notice dated 04.12.2023 and the Garnishee Order dated 21.12.2023 and consequently to forbear the respondents from proceeding with the recovery till the disposal of the proceedings pending before the Employees' State Insurance Court, Tirunelveli, under Section 75 of the Employees' State Insurance Act, 1948. 2. The learned counsel appearing for the petitioner submitted that the petitioner had initially filed WP(MD) No.30128 of 2023 seeking to forbear the respondent from issuing Form C-19 notice for recovery of the alleged dues from the petitioner. While the writ petition was pending, this Court granted an interim 3/7 https://www.mhc.tn.gov.in/judis W.P(MD)Nos.30128 of 2023 and 931 of 2024 order. Despite the subsistence of the said interim order, the respondent proceeded to pass a garnishee order. Challenging the said garnishee order, the petitioner filed W.P.(MD) No.931 of 2024 before this Court, wherein, this Court has also granted an order of interim stay. 3. It is further submitted that, during the pendency of the proceedings, the respondent passed an order. Challenging the same, the petitioner preferred a statutory appeal and also filed an application seeking waiver of the pre-deposit. Since the application for waiver was dismissed, the petitioner filed C.R.P. (MD) No.3829 of 2025 before this Court. This Court directed the petitioner to deposit 25% of the disputed amount and further directed the appellate authority to dispose of the appeal on such deposit. Pursuant to the said direction, the petitioner has deposited the required amount. 4. In view of the subsequent developments, no further adjudication is required in these writ petitions. Accordingly, these Writ Petitions are disposed of, granting liberty to the petitioner to canvass all the grounds raised herein before the pending appeal. The respondents are directed to maintain status quo with 4/7 https://www.mhc.tn.gov.in/judis W.P(MD)Nos.30128 of 2023 and 931 of 2024 regard to the recovery proceedings till the disposal of the appeal. No costs. Consequently, the connected miscellaneous petitions are closed. 27.07.2026 NCC : Yes / No Index : Yes / No Internet : Yes PKN To 1. Employees State Insurance Corporation, Sub Regional Office, Pauchdeep Bhavan, Esic Complex, Salai Street, Vannarpettai, Tirunelveli - 627 003, Through its Joint Director. 2. The Assistant Director, Employees State Insurance Corporation, Sub Regional Office, Pauchdeep Bhavan, Esic Complex, Salai Street, Vannarpettai, Tirunelveli - 627 003. 5/7 https://www.mhc.tn.gov.in/judis W.P(MD)Nos.30128 of 2023 and 931 of 2024 3. The Recovery Officer, Employees State Insurance Corporation, Sub Regional Office, Pauchdeep Bhavan, Esic Complex, Salai Street, Vannarpettai, Tirunelveli - 627 003. 6/7 https://www.mhc.tn.gov.in/judis W.P(MD)Nos.30128 of 2023 and 931 of 2024 M.DHANDAPANI ,J. PKN ORDER MADE IN W.P(MD)Nos.30128 of 2023 and 931 of 2024 DATED : 27.07.2026 7/7 https://www.mhc.tn.gov.in/judis