Madras High Court
WP/37492/2026 of MCB Granite and Exports Pvt Ltd Vs State Tax Officer / Commercial Tax Officer on 29 September 2026
WP No. 37492 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37492 of 2026
and W.M.P. Nos.42105 and 42107 of 2026
CNR: {HCMA012117832026}
MCB Granite and Exports Pvt Ltd
Represented by its Director S.Srivignesh SF No.79, Naduvanapalli, Veppanapalli, Krishnagiri, Tamilnadu-635 121.
..Petitioner
Vs
State Tax Officer / Commercial Tax Officer Krishnagiri- I Circle, Krishnagiri, Hosur, Tamil Nadu.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the entire records relating to the impugned adjudication order in Reference No.
ZD330326226067M dated 25.03.2026 along with detailed annexure in GSTIN 33AAJCM8393G2Z3/ 2019-20 dated 25.03.2026 passed by the Respondent read with rectification order in Reference No.ZD330326227547D dated 25.03.2026 along with detailed annexure in GSTIN33AAJCM8393G2Z3/2019-20 dated 25.03.2026 passed by the Respondent and quash the same.
For Petitioner:
Ms.R.Sri Visvapriya
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
WP No. 37492 of 2026
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ORDER
An 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.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (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 a similar 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% of the disputed tax 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, the impugned order is set aside and the matter is remanded to the original authority. Any order issued pursuant to such remand shall be kept in abeyance and not implemented until receipt of the decision of the Hon’ble Supreme Court in S.L.P.No.37326 of 2017.
WP No. 37492 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer / Commercial Tax Officer Krishnagiri- I Circle, Krishnagiri, Hosur, Tamil Nadu.
WP No. 37492 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37492 of 2026 29.09.2026