Madras High Court
WP(MD)/30084/2026 of P.Sheik Dawood Vs The State Tax Officer on 16 October 2026
WP(MD) No. 30084 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 30084 of 2026
and
WMP (MD) No.22970 of 2026
CNR:{HCMD011494302026}
P.Sheik Dawood
S/o.Peer Mohammed,
No.11, Pavalar Street,
Kayathar,
Thoothukudi District.
..Petitioner(s)
Vs
The State Tax Officer
Kovilpatti - 2 Circle,
Office of the State Tax Officer,
Kovilpatti,
Thoothukudi District.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of CERTIORARI or any other appropriate Writ, or order, or direction, in the nature of a Writ calling for the records in Impugned order in TEMP ID- 332500002964TMP dated 23.07.2026 passed by the respondent determining tax liability of Rs.1,52,488 on account of Non-payment of RCM liability on seigniorage fee payment and quash the same as it is without jurisdiction and clear violation of statutory provisions and pass such further or other orders as this Honble court may deem fit and proper in the circumstances of this case and thus render justice.
For Petitioner(s):
M/s M Sridharan
WP(MD) No. 30084 of 2026
For Respondent(s):
Ms.P.Sudarkodi Nachiyar,
GA(Taxes)
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
Order in original imposing tax under applicable GST statutes on the seigniorage/royalty fees payable to the Government of Tamil Nadu is under challenge.
2. Ms.P.Sudarkodi Nachiyar, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. In substantially similar circumstances, this Court, in order dated 30.01.2026 in W.P.No.2921 of 2026, set aside the impugned order on condition that 10% of the disputed tax be paid by the petitioner. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% in respect of assessment order and has made an endorsement on the bundle to that effect.
4. Subject to fulfillment of the above condition, within thirty days from the date of receipt of a copy of this order, impugned order is set aside and matter is remanded to the original authority. Any order issued pursuant to such remand shall be kept in abeyance and not implemented
WP(MD) No. 30084 of 2026 until receipt of the decision of the Hon’ble Supreme Court in S.L.P.No.37326 of 2017.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 16-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No PKN To The State Tax Officer Kovilpatti - 2 Circle, Office of the State Tax Officer, Kovilpatti,
WP(MD) No. 30084 of 2026 SENTHILKUMAR RAMAMOORTHY, J. PKN WP(MD) No. 30084 of 2026 16-10-2026