WP No. 23119 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23119 of 2026 and W.M.P.Nos.25055 & 25059 of 2026 M Jafarset Earth And Rough Stone Rep by Thiru.Mohamed Routher Jafarsait, No.8/49,RCC Building /912, Salem Main Road, Elavanasoorkottai, Villupuram, Tamilnadu-607 202 ..Petitioner(s) Vs The Deputy State Tax officer-2 Villupuram -2, Assessment circle, commercial Taxes building, Integrated Master Plan complex, villupuram-605 602 ..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 the records relating to the order No.GSTIN/33BNGPJ9057A1Z8/2018-19 dated 18.12.2025 issued by the Deputy State Tax officer-2, Villupuram-2 Assessment circle, the respondent herein for levying GST on the Seigniorage fees/royalty paid for quarrying and transporting mineral for the Tax period 2018-2029 and such the same. For Petitioner(s): Mr.T.R.Sathiyamohan For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** https://www.mhc.tn.gov.in/judis WP No. 23119 of 2026 __________ Page2 of 4 ORDER In this writ petition, an order imposing GST on seigniorage / royalty is challenged on the ground of breach of principles of natural justice. 2. Learned counsel for the petitioner relies on an earlier order of this Court dated 17.04.2026 in W.P.No.15121 of 2026. 3. Ms.G.Dhana Madhri, learned Government Counsel, accepts notice for the respondent. 4. In similar cases, wherever an assessment order has been issued, such order has been set aside subject to the condition that the petitioner remits 10% of the tax demanded under the impugned order. On instructions, learned counsel for the petitioner agrees to remit 10% of the tax demand under the order impugned herein. He has made an endorsement to that effect on the bundle. 5. Since the legal issue as to whether GST may be imposed on seigniorage is pending consideration before the Hon’ble Supreme Court, any order passed pursuant to this remand shall be subject to the outcome of proceedings before the Supreme Court. Therefore, such order shall not be https://www.mhc.tn.gov.in/judis WP No. 23119 of 2026 __________ Page3 of 4 implemented until the decision of the Supreme Court is received. 6. With these observations, the orders impugned herein is set aside and this matter is remanded for re-consideration, subject to the condition that the petitioner remits 10% of the tax demand within thirty days from the date of receipt of a copy of this order. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 10% of the tax demand by the petitioner. 7. This writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected writ miscellaneous petitions are closed. 30-06-2026 (1/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax officer-2 Villupuram -2, Assessment circle commercial Taxes building Integrated Master Plan complex, villupuram-605 602 https://www.mhc.tn.gov.in/judis WP No. 23119 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23119 of 2026 and W.M.P.Nos.25055 & 25059 of 2026 30-06-2026 (1/3) https://www.mhc.tn.gov.in/judis