WP No. 19869 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 19869 of 2026 and W.M.P.Nos.21207 & 21208 of 2026 Tvl R.M. Blue Metals Rep. by its Proprietrix, Jothimani, aged about 56 years, W/o. Saravanan, No. 75 Nachipalayam, Madukkarai, Coimbatore district 641 105 ..Petitioner(s) Vs 1. The Commissioner Of Commercial Taxes O/o. The Principal and special commissioner of Commercial taxes, Ezhilagam, Chepauk, Chennai 600 005 2. The Commercial Tax Officer/ The Assistant Commissioner (ST)( FAC) PERUR ASSESSMENT CIRCLE, Commercial taxes building, First Floor, Dr. Balasundaram Road, Coimbatore 641 018 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for records pertaining to impugned order of the 2nd respondent in Ref. No. ZD331225445241U/ 2021- 22 dated 30.12.2025 and quash the same. https://www.mhc.tn.gov.in/judis WP No. 19869 of 2026 __________ Page2 of 4 For Petitioner(s): M/s.Rooban B For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* ORDER An order dated 30.12.2025 imposing GST on seigniorage / royalty is challenged in this writ petition. 2. On instructions, learned counsel for the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect on the bundle. 3. In similar matters, this Court has set aside orders impugned subject to remittance of 10% of the disputed tax demand. Accordingly, the impugned order is set aside on condition that the petitioner remits 10% of the disputed tax demand within thirty days from the date of receipt of a copy of this order. The Assessing Officer is directed to provide a fresh opportunity to the petitioner thereafter issue a fresh order. Such order shall be subject to the final orders of the Hon’ble Supreme Court in cases wherein the imposition of GST of seigniorage is under consideration. https://www.mhc.tn.gov.in/judis WP No. 19869 of 2026 __________ Page3 of 4 4. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 10-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Commissioner Of Commercial Taxes O/o. The Principal and special commissioner of Commercial taxes, Ezhilagam , Chepauk, Chennai 05 2. The Commercial Tax Officer/ The Assistant Commissioner (st)( Fac) PERUR ASSESSMENT CIRCLE, Commercial taxes building, First Floor, Dr. Balasundaram Road, Coimbatore 641 018 https://www.mhc.tn.gov.in/judis WP No. 19869 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 19869 of 2026 and W.M.P.Nos.21207 & 21208 of 2026 10-06-2026 https://www.mhc.tn.gov.in/judis