WP No. 30115 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11-08-2025 CORAM THE HONOURABLE MR JUSTICE N. ANAND VENKATESH WP No. 30115 of 2025 WMP Nos.33773, 33774, 33782 of 2025 1. Tulsyan Nec Limited Htsc No 019094041771 D4, Sipcot Industrial Complex Gummidipoondi Chenani 600 006 Rep By Its Authrorized Signatory V Rajendran Petitioner(s) Vs 1. State Of Tamilnadu Rep By The Secretary To Government Energy Department, Secretariat, Fort St Georg, Chennai 600 009 2.The Chief Electrical Inspector To The Government Thiru-vi-ka Industrial Estate, Guindy, Chennai-600 032. 3.Tamil Nadu Generation And Distribution Corporation Limited (tangedco) Rep. By Its Chairman And Managing Director, 144, Anna Salai, Chennai-600 002. 4.The Superintending Engineer Tnpdcl Chennai North Electricity Distribution Circle Chennai https://www.mhc.tn.gov.in/judis WP No. 30115 of 2025 Respondent(s) PRAYER Writ petition filed under Article 226 of Constitution of India for the issuance of writ of Certiorarified Mandamus to call for the records of the 1st Respondent comprised in G.O. (Ms.) No. 55 Energy (D2) Department dated 20.10.2021 and quash the same as arbitrary, illegal and is voilative of the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003 and consequently forbear the respondents, their officers, employees, subordinates, agents, men or any other persons claiming and / or acting under them from in any manner and pass orders. For Petitioner(s): Mr.R.S. Pandiyaraj For Respondent(s): Mr.P.Ganesan Additional Government Pleader for R1 Mr.L.Jaivenkatesh, Standing counsel for Respondents 2 to 4 ORDER This writ petition has been filed challenging GO Ms.No.55 dated 20.10.2021 and for a consequential direction to the respondents not to demand or collect any electricity tax for the power purchased from Indian Energy Exchange Limited (IEX). 2. Heard Mr.R.S.Pandiyaraj, learned counsel for the petitioner and Mr.P.Ganesan, learned Additional Government Pleader for 1st respondent and Mr.L.Jaivenkatesh, learned standing counsel for respondents 2 to 4. https://www.mhc.tn.gov.in/judis WP No. 30115 of 2025 3. The issue involved in the present writ petition was earlier considered in a batch of writ petitions in WP.Nos.4871 of etc., 2022 dated 09.06.2025, wherein this Court had quashed the GO Ms.No.55 dated 20.10.2021 and it is stated that the order has become final insofar as quashment of this Government order is concerned and no appeal has been filed. 4. In view of the above, it will suffice if the above order is followed and the present writ petition is disposed of in terms of the earlier order passed by this Court in WP.Nos.4871 of etc 2022 dated 09.06.2025. 5. This writ petition is disposed of in the above terms. No costs. 11-08-2025 rka Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No https://www.mhc.tn.gov.in/judis WP No. 30115 of 2025 To 1.State Of Tamilnadu Rep By The Secretary To Government Energy Department, Secretariat, Fort St George, Chennai 600 009 2.The Chief Electrical Inspector To The Government Thiru-vi-ka Industrial Estate, Guindy, Chennai-600 032. 3.Tamil Nadu Generation And Distribution Corporation Limited (tangedco) Rep. By Its Chairman And Managing Director, 144, Anna Salai, Chennai-600 002. 4.The Superintending Engineer Tnpdcl Chennai North Electricity Distribution Circle Chennai https://www.mhc.tn.gov.in/judis WP No. 30115 of 2025 N.ANAND VENKATESH J. rka WP No. 30115 of 2025 WMP Nos.33773,33774, 33782 of 2025 11-08-2025 https://www.mhc.tn.gov.in/judis