Judgment · High Court
Case at a glance
Outcome
Disposed of
This writ petition stands disposed of with the above directions
Provisions considered
- Constitution of India art. 226
Judgment
__________Page1 of 4IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 10.03.2026CORAMTHE HON'BLE MR JUSTICE C. SARAVANANW.P.No.9198 of 2026andW.M.P.Nos.9924 & 9926 of 2026TVL RG Blue Metals, Represented by its Managing Partner - R Gopal1/47/2B -1, Brindavan Apartments, Brindavan Road, Fairlands, Salem, Tamil Nadu - 636004...PetitionerVsAssistant Commissioner (ST),Alagapuram Circle, SalemIntegrated Commercial Taxes Building,2nd Floor, Pitchards Road, Gandhi Nagar, Hasthampatty, Salem, Tamil Nadu - 636 007...RespondentPRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the impugned order of the respondent passed in GSTIN: 33AAHFR9921J1ZW/2020-21 dated 22-11-2025 and quash the same. For Petitioner :Ms.Divya.A For Respondent :Mr.TNC.Kaushik, Additional Government Pleader.ORDERMr.T.N.C.Kaushik, learned Additional Government Pleader, takes notice for the respondent. https://www.mhc.tn.gov.in/judis __________Page2 of 42.
With the consent of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, this writ petition is being disposed of at the time of admission.3. In this Writ Petition, the petitioner has challenged the impugned Order dated 22.11.2025 passed under Section 74 of the respective GST enactments for the tax period 2020-2021, whereby the demand proposed in the show cause notice that preceded the said order was confirmed.4. The demand was made on the seigniorage fee payable by the petitioner under reverse charge mechanism.5. Since the issue is pending before the Hon'ble Supreme Court, the case is remitted back to the respondent to pass a fresh order, after the decision of the Hon'ble Supreme Court is available. This is subject to the petitioner depositing 10% of the disputed tax confirmed by the impugned order either in cash or from the Petitioner's Electronic Cash Register, and filing a reply to the impugned Show Cause Notice dated 12.07.2025 along with supporting documents, within a period of thirty (30) days from the date of receipt of a copy of this order.
Operative part
The impugned order shall be treated as an addendum to the said notice. https://www.mhc.tn.gov.in/judis __________Page3 of 46. It is needless to state that the petitioner shall be heard before any orders are passed by the respondent.7. It is made clear that bank attachment shall be lifted, subject to the deposit of 10% of the disputed tax as ordered above and the petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned order.8. In case the petitioner fails to comply with any of the stipulations, the respondent is at liberty to proceed against the petitioner to recover the tax in accordance with law as if this writ petition was dismissed in limine today.9. This writ petition stands disposed of with the above directions. No costs. Connected miscellaneous petitions are closed.10.03.2026Index: Yes/NoSpeaking/Non-speaking orderNeutral Citation: Yes/NokmmToAssistant Commissioner (ST),Alagapuram Circle, SalemIntegrated Commercial Taxes Building,2nd Floor, Pitchards Road, Gandhi Nagar, Hasthampatty, Salem, Tamil Nadu - 636 007. https://www.mhc.tn.gov.in/judis __________Page4 of 4C.SARAVANAN, J.kmmW.P.No.9198 of 202610.03.2026
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: This writ petition stands disposed of with the above directions
Which statutory provisions did this judgment involve?
Constitution of India — art. 226.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.