Madras High Court
WP(MD)/28843/2026 of Tvl. Sri Murugan Tyres Vs The Deputy State Tax Officer on 6 October 2026
WP(MD) Nos. 28843 & 28844 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) Nos. 28843 & 28844 of 2026
and
W.M.P.(MD) Nos.21880 & 21881 of 2026
CNR:{HCMD011359062026}
Tvl. Sri Murugan Tyres,
Rep. by its Proprietor Krishnan Bharathiraja
..Petitioner(s) in both
W.Ps
Vs
The Deputy State Tax Officer-1/ The Deputy Commercial Tax Officer, Aruppukottai Assessment Circle, Virudhunagar District.
..Respondent(s) in both
W.Ps
PRAYER IN W.P.(MD) No.28843 of 2026:
Writ Petitions filed under
Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment order on the file of respondent vide GSTIN. 33AJEPB3820E1Z0/2021-22 and in summary order Reference No. ZD330226020787G dated 03.02.2026 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2021-22.
PRAYER IN W.P.(MD) NO.28844 of 2026:
Writ Petition, filed under
Article 226 of the Constitution of India, praying this court to issue a Writ of CERTIORARIFIED MANDAMUS calling for the impugned assessment order on the file of respondent vide GSTIN 33AJEPB3820E1Z0/2022-23 and in summary order Reference No ZD330226020284W dated 03.02.2026 and quash the same as illegal and devoid of merits and direct the respondent to redo the __________
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WP(MD) Nos. 28843 & 28844 of 2026
assessment proceedings for the year 2022-23.
For Petitioner(s):
Mr.Raja Karthikeyan
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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COMMON ORDER
In both these writ petitions, orders imposing GST on seigniorage / royalty are challenged on the ground of breach of principles of natural justice.
2. Learned counsel for the petitioner relies on a similar order of this Court dated 18.06.2026 in W.P.Nos.21789 & 21875 of 2026.
3. M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. In similar cases, wherever an assessment order has been issued, such orders have been set aside subject to the condition that the petitioner remits 10% of the tax demanded under the impugned order. On instructions, learned counsel for the petitioner agrees to remit 10% of the tax demand under both orders impugned herein.
5. Since the legal issue as to whether GST may be imposed on __________
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WP(MD) Nos. 28843 & 28844 of 2026 seigniorage is pending consideration before the Hon’ble Supreme Court, any orders passed pursuant to this remand shall be subject to the outcome of proceedings before the Supreme Court. Therefore, such orders shall not be implemented until the decision of the Supreme Court is received.
6. With these observations, the orders impugned herein are set aside and these matters are remanded for re-consideration, subject to the condition that the petitioner remits 10% of the tax demand within thirty (30) days from the date of receipt of a copy of this order. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within three (3) months from the date of remittance of 10% of the tax demand by the petitioner.
7. Subject to the fulfilment of the above conditions, bank attachment relating to these impugned orders shall be raised.
8. These writ petitions are disposed of on the above terms. There shall be no order as to costs. Consequently, the connected writ miscellaneous petitions are closed. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd __________
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WP(MD) Nos. 28843 & 28844 of 2026 To The Deputy State Tax Officer-1/ The Deputy Commercial Tax Officer, Aruppukottai Assessment Circle, Virudhunagar District. __________
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WP(MD) Nos. 28843 & 28844 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) Nos. 28843 & 28844 of 2026 06-10-2026 __________
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