M/S Mvr Enterprises v. The State Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.26969 and 26971 of 2026 In both Wps. M/s MVR Enterprises Rep by its Prop Rupadevi Ramamoorthy Survey 204/1ac,1b and 1d, Vadaalapiranthan Village, Cheyyar Taluk,Tiruvannamalai, Tamil Nadu 604 407 ..Petitioner Vs The State Tax Officer, Office of the Commercial Tax officer, Vandavasi Assessment Circle, Tiruvannamalai. ..Respondent Prayer in W.P.No.24745 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned proceedings passed by the Respondent in the order vide GSTIN 33ATHPR1797B1ZN/2022-2023, dated 13.03.2026 along with Consequential order through FORM GST DRC-07 bearing Ref No ZD330326118114W, dated 13.03.2026 under Section 74 of the Act for the financial year 2022-2023, to quash the same. Prayer in W.P.No.24748 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned proceedings passed by the Respondent in Page1 of 4 the order vide GSTIN 33ATHPR1797B1ZN/2021-2022, dated 13.03.2026 along with Consequential order through FORM GST DRC-07 bearing Ref No ZDD330326117793F, dated 13.03.2026 under Section 74 of the Act for the financial year 2021-2022, to quash the same. For Petitioner: Ms.R. Hemalatha For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) COMMON ORDER Orders in original imposing tax under applicable GST statutes on the seigniorage/royalty fees payable to the Government of Tamil Nadu are under challenge.

¶2Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

¶3In substantially similar circumstances, this Court, in order dated

30.01.2026 in W.P.No.2921 of 2026, set aside the impugned order on condition that 10% of the disputed tax be paid by the petitioner. On instructions, learned counsel for the petitioner agrees to remit 10% in respect of each assessment order and has made an endorsement on the bundles to that effect. Page2 of 4

¶4Subject to fulfilment of the above condition, within thirty days from the date of receipt of a copy of this order, impugned orders are set aside and matters are 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.

¶5The writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 10-07-2026 Index : Yes/No KJ To The State Tax Officer, Office of the Commercial Tax officer, Vandavasi Assessment Circle, Tiruvannamalai. Page3 of 4 SENTHILKUMAR RAMAMOORTHY J. KJ and WMP.Nos.26969 and 26971 of 2026 10-07-2026 Page4 of 4