IN THE HIGH COURT OF JUDICATURE AT MADRAS

CORAM

DATED: 15.12.2025

THE HONOURABLE MRS.JUSTICE K.GOVINDARAJAN THILAKAVADI,J.

M/s. Goodsun Industries (P) Limited,

Represented by its Managing Director &

authorised Signatory Mr. R. Jaganathan

S.F. No.6/42, Kallapalayam Village,

Near Kamachi Amman Koil,

Coimbatore …Appellant

Vs.

M/s. Employees State Insurance Company Limited

Represented by Deputy Director,

E.S.I. Corporation, Sub Regional Office,

No.1897, Trichy Road, Ramanathapuram,

Coimbatore 641 045 … Respondent

Prayer: This Civil Miscellaneous Appeal is filed under Section 82(2) of the Employees State Insurance Act,1948, against the order dated 21.11.2023 passed in ESIOP No.50 of 2020 on the file of the Employees State Insurance

Court, Coimbatore.

For Appellant : Mr. A.S. Balaji For Respondent : Ms. G. Narmadha

JUDGMEN T

The present Civil Miscellaneous Appeal is filed against the order dated

21.11.2023 passed in ESIOP No.50 of 2020 on the file of the Employees State Insurance Court, Coimbatore.

2. The above said order is challenged by the appellant on the ground that the appellant / factory is not covered under the ESI Act from 01.01.2012 onwards, whereas the contribution was erroneously paid for the per