Employees State Insurance Corporation, vs M/s.Sterling Holiday Resorts (India) Ltd., — CMA/634/2022

Case under U/s 82(2) of Employee State Insurance Act Section 82(2). Disposed: Contested--DISMISSED on 10th April 2026.

Case disposed

CNR: HCMA010289702022

Filing Number

CMA/19807/2022

Filing Date

25-Feb-2022

Registration No

CMA/634/2022

Registration Date

15-Mar-2022

Judge

Honourable Mrs.Justice K. Govindarajan Thilakavadi

Coram

Honourable Mrs.Justice K. Govindarajan Thilakavadi

Bench Type

Single Bench

Category

CIVIL MISCELLANEOUS APPEAL ( 167 )

Sub-Category

S. 82 of the Employees State Insurance Act 1948 ( 2 )

Judicial Branch

JUDICIALSECTION

Decision Date

10-Apr-2026

Nature of Disposal

Contested--DISMISSED

Last updated 14-May-2026

Acts & Sections

U/s 82(2) of Employee State Insurance Act Section 82(2)

Petitioner(s)

  1. 1.Employees State Insurance Corporation,

    Adv. G.Bharadwaj,G.NARMADHA,G.NARMADHA, G.NARMADHA

  2. 2.The Recovery Officer

Respondent(s)

  1. 1.M/s.Sterling Holiday Resorts (India) Ltd.,

    Adv. m/s.shivakumar ,suresh FOR SOLE RESPONDENT 1123

Case History

  1. Case disposedDisposed

  2. 10-Apr-2026

    Honourable Mrs.Justice K. Govindarajan ThilakavadiView PDF

    Summary The Madras High Court dismissed the ESIC's appeal and upheld the ESI Court's decision that Sterling Holiday Resorts (India) Limited cannot be held liable for ESI dues of its sister company M/s. Sterling Healthcare Limited. The court found that despite shared directors and office premises, the two entities are separate legal entities with distinct ESI codes and no functional integration, and therefore ESIC must refund the Rs. 5,26,933 wrongfully recovered from the respondent's bank account. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 23-Feb-2026

    Cma - Cases

    Honourable Mrs.Justice K. Govindarajan Thilakavadi

  4. 18-Feb-2026

    Cma - Cases

    Honourable Mrs.Justice K. Govindarajan Thilakavadi

  5. 12-Feb-2026

    Cma - Cases

    Honourable Mrs.Justice K. Govindarajan Thilakavadi

  6. 05-Feb-2026

    Cma - Cases

    Honourable Mrs.Justice K. Govindarajan Thilakavadi

  7. 28-Jan-2026

    Cma - Cases

    Honourable Mrs.Justice K. Govindarajan Thilakavadi

  8. 07-Jan-2026

    Cma - Cases

    Honourable Mrs.Justice K. Govindarajan Thilakavadi

  9. 15-Dec-2025

    Cma - Cases

    Honourable Mrs.Justice K. Govindarajan Thilakavadi

  10. 18-Sep-2024

    Not Ready Cases

    Honourable Mr Justice Abdul Quddhose

  11. 31-Jul-2024

    Honourable Mr Justice Abdul QuddhoseView PDF

  12. 23-Mar-2022

    Honourable Ms. Justice P.T. AshaView PDF

  13. 23-Mar-2022

    First hearing

    Initial hearing scheduled

  14. 25-Feb-2022

    Case filed

    Registration No. CMA/634/2022

casestatus.in Summary

Summary The Madras High Court dismissed the ESIC's appeal and upheld the ESI Court's decision that Sterling Holiday Resorts (India) Limited cannot be held liable for ESI dues of its sister company M/s. Sterling Healthcare Limited. The court found that despite shared directors and office premises, the two entities are separate legal entities with distinct ESI codes and no functional integration, and therefore ESIC must refund the Rs. 5,26,933 wrongfully recovered from the respondent's bank account. This case analysis is maintained by casestatus.in based on publicly available court records.

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