Madras High Court
WP(MD)/30806/2026 of Tvl. Eswari Murugan Blue Met Vs The State Tax Officer / The on 30 October 2026
WP(MD) No. 30806 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 30-10-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) Nos. 30806 and 30807 of 2026
CNR:{HCMD011453252026}
WMP (MD) No.23555 of 2026
Tvl. Eswari Murugan Blue Metals
Rep.by its Proprietor Ariyamalai,
No.3-1/327, Pappammalpuram, Andipatti, Theni - 625 512
..Petitioner(s)
Vs
The State Tax Officer / The Commercial Tax Officer
Theni-2 Assessment Circle,
Theni.
..Respondent(s)
PRAYER: 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 Ref No.
AD330725039634Z,
GSTIN
33AFZPA4951L1Z0/2021-22 and in summary order Reference No.
ZD330426171042S dated 20.04.2026 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2021-2022 and pass such further or other orders as this Honble Court may deem fit and proper to the circumstances of the case and thus render justice.
WP (MD) No.30807 of 2026
Tvl. Eswari Murugan Blue Metals
Rep.by its Proprietor Ariyamalai, No.3-1/327, Pappammalpuram, Andipatti, Tiruvarur- 625 512
__________
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WP(MD) No. 30806 of 2026
..Petitioner(s)
Vs
The State Tax Officer / The Commercial Tax Officer
Theni 2 Assessment Circle,Theni.Theni
..Respondent(s)
PRAYER: 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 Ref No AD330725040215E, GSTIN
33AFZPA4951L1Z0/2022-23 and in summary order Reference No ZD330426172136I dated 20.04.2026 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2022-2023 and pass such further or other orders as this Honble Court may deem fit and proper to the circumstances of the case and thus render justice.
For Petitioner(s)
:M/s Raja.Karthikeyan
(in both WPs)
For Respondent(s)
:Mr.R.Prthiban, SGP
(in both Wps)
COMMON ORDER
In these writ petitions, orders pertaining to the assessment periods 2021-22 and 2022-23 are assailed partly only insofar as the imposition of GST on seigniorage is concerned. __________
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WP(MD) No. 30806 of 2026
2. Learned counsel for the petitioner has handed over a copy of GSTR-3B return for financial year 2022-23. On that basis, he contends that the outward supply liability under the impugned orders was discharged fully. Therefore, he submits that the challenge is confined to imposition of GST on seigniorage.
3. In matters wherein the imposition of GST on seigniorage was challenged, orders impugned therein were set aside subject to the remittance of 10% of the tax demand relating thereto. A similar order is issued in these cases setting aside these orders partly only insofar as GST on seigniorage is concerned. This order is subject to confirming the recovery of taxes relating to heads other than seigniorage and subject further to the remittance of 10% of the tax relating to seigniorage within 30 days from the date of receipt of a copy of this order.
4. Since the larger issue of the liability for payment of GST on seigniorage is pending adjudication by the Honourable Supreme Court, any orders issued pursuant to the remand shall not be implemented pending pronouncement of orders by the Honourable Supreme Court. __________
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WP(MD) No. 30806 of 2026
5. These writ petitions are disposed of on the above terms. No costs. Consequently, the connected miscellaneous petition is closed. 30-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No PKN __________
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WP(MD) No. 30806 of 2026 To The State Tax Officer / The Commercial Tax Officer Theni-2 Assessment Circle Theni __________
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WP(MD) No. 30806 of 2026 SENTHILKUMAR RAMAMOORTHY, J. PKN WP(MD) Nos. 30806 and 30807 of 2026 30-10-2026 __________
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