Ms Visteon Technical and Services Centre Pvt Ltd v. The Assistant Commissioner (St)

ORDER By this common order, all the three Writ Petitions are being disposed of.

¶2In these Writ Petitions, the Petitioner has challenged the respective Impugned Orders, all dated 12.02.2026, passed pursuant to the Order of the Tamil Nadu Sales Tax Appellate Tribunal dated 28.03.2025, whereby not only the Petitioner's appeals but also the Department's Cross-Objection and also Department's appeal were disposed of by a common order, and remitting the case back to the Respondent for passing fresh orders.

¶3The Impugned Orders passed by the Respondent for the respective Tax periods are detailed below:- W.P.No. Tax Period Date of Appellate Tribunal Order Date of Impugned Order 12262 of 2026 2008-2009

28.03.2025

12.02.2026 12264 of 2026 2009-2010

28.03.2025

12.02.2026 12296 of 2026 2010-2011

28.03.2025

12.02.2026

¶4During interregnum, the Petitioner has challenged the Tribunal's Order dated 28.03.2025 for the Assessment Year 2008 – 2009 and 2010 – 2011 in T.C.No.4 of 2026 and T.C. No.8 of 2026 respectively. Page3 of 5

¶5It is submitted by the learned counsel for the Petitioner that, for the Assessment Year 2009 – 2010, a tax case has been filed and is yet to be numbered. It is further submitted that the two tax cases, namely, T.C.No.4 of 2026 and T.C.No.8 of 2026 have already been admitted by this Court, vide two separate orders dated 30.01.2026 and 05.03.2026 respectively.

¶6It is submitted that though a notice of personal hearing was issued to the Petitioner pursuant to the remand order of the Tamil Nadu Sales Tax Appellate Tribunal, dated 28.03.2025, the Petitioner had shifted from the aforesaid premises and therefore, the Petitioner was unaware of the same.

¶7However, the learned counsel for the Petitioner reported that despite the appeals pending before this Court, namely, the tax cases in T.C.No.4 of 2026 and T.C.No.8 of 2026 and the other appeal yet to be numbered, the Impugned Orders have been passed.

¶8The learned Special Government Pleader for the Respondent fairly conceded that in view of the pendency and admission of the Tax Cases for the Assessment year 2008-2009 and 2010-2011 before this Court, the case may be remitted back to the Respondent for fresh consideration. Page4 of 5

¶9Recording the above submissions, the Impugned Orders are quashed and the case is remitted back to the Respondent to pass fresh orders on merits, in respect of the tax periods involved in T.C.No.4 of 2026 and T.C.No.8 of 2026, i.e., 2008 – 2009 and 2010 – 2011 challenged in W.P.Nos.12262 & 12296 of 2026.

¶10It is made clear that, in case the Petitioner does not secure any appropriate orders for the Assessment Year 2009-2010, in respect of which the Petitioner has filed an appeal but which is yet to be numbered, the Respondent is at liberty to proceed further in a manner known to law.

¶11These Writ Petitions stand disposed of with the above observations. No costs. Consequently, connected miscellaneous petitions are also closed.

06-04-2026 klt To The Assistant Commissioner (ST), Integrated CT and Registration Building, Room No.255, Second Floor, Nandanam, Chennai-600 035 WPoNo.o12262oofo2026 C.SARAVANAN,oJ. klt WPoNos.o12262,o12264o&o12296oofo2026 and WMPoNos.o13392,o13395,o&o13432oofo2026 06-04-2026 Page5oofo5

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP Nos. 12262, 12264 & 12296 of 2026 and WMP Nos. 13392, 13395, & 13432 of 2026 Ms Visteon Technical and Services Centre Pvt Ltd (Represented by its Manager Indirect Taxation, Mr. Ashok Kumar R), Block No. A – 4, GF, 5th and 6th Floor, No.16, Gateway office Parks, SEZ, GST Road, Perungalathur, Chennai 600 063. ..Petitioner (in all W.Ps.) Vs The Assistant Commissioner (ST) Integrated CT and Registration Building Room No.255,Second Floor Nandanam, Chennai-600 035 ..Respondent (in all W.Ps.) Prayer in W.P.No.12262 of 2026: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari calling for records on the files of the Respondent herein in TIN 33220905028/2008-09 dated 12.02.2026 and quash the same. Prayer in W.P.No.12264 of 2026: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari calling for records on the files of the Respondent herein in TIN 33220905028/2009 – 10 dated 12.02.2026 and quash the same. Prayer in W.P.No.12296 of 2026: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari calling for records on the files of the Respondent herein in TIN 33220905028/2010 – 11 dated 12.02.2026 and quash the same. Page2 of 5 Appearance in all cases: For Petitioner(s): Mr. N. Prasad For Respondent(s): Mr. C. Harsharaj, Special Government Pleader