W.P.(MD) No.18113 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 30.06.2026 CORAM THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.(MD)No.18113 of 2026 and W.M.P.(MD)Nos.13421 and 13422 of 2026 A.Selvam ... Petitioner Vs. 1.The Commissioner, HR & CE Department, 119, Uthamar Gandhi Salai, Nungambakkam, Chennai - 34. 2.The Joint Commissioner, HR & CE Department, Madurai. 3.The Assistant Commissioner, HR & CE Department, Madurai. 4.The Thakkar, Arulmigu Chitira Ratha Vallaba Perumal Thirukovil, Kuruvithurai, Vadipatti Taluk, Madurai District. 5.The Executive Officer, Arulmigu Chitira Ratha Vallaba Perumal Thirukovil, Kuruvithurai, Vadipatti Taluk, Madurai District. ... Respondents _____________ Page No. 1 of 4 https://www.mhc.tn.gov.in/judis W.P.(MD) No.18113 of 2026 Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certioarified Mandamus, calling for the records relating to the impugned notice dated 01.06.2026 issued by the fifth respondent in respect of the licence granted to the petitioner for the sale of Archanai Porutkal at Arulmigu Chitira Ratha Vallaba Perumal Thirukovil, Kuruvithurai, Vadipatti Taluk, Madurai District, for Pasali No.1436, quash the same as illegal, arbitrary and without authority of law and consequently, direct the respondents not to demand or collect GST or any other amount pursuant to the said impugned notice for Pasali No.1436. For Petitioner : Mr.VR.Shanmuganathan for Mr.S.Srikanth For R1 to R3 : Ms.P.Sudarkodi Nachiar Government Standing Counsel For R5 : Mr.S.Manohar Standing Counsel ORDER A similar writ petition was disposed of today in W.P.(MD) No. 18092 of 2026 by following the order of this Court in V.S. Raghavan vs. The Joint Commissioner / Executive Officer, Arulmighu Mariamman Temple, Samayapuram, Trichy and others [W.P.(MD) No.17590 of 2025, dated 31.07.2025]. The facts of the present case are identical, except that the dispute pertains to the current period. _____________ Page No. 2 of 4 https://www.mhc.tn.gov.in/judis W.P.(MD) No.18113 of 2026 2. Accordingly, this Writ Petition is disposed of on the same terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. However, it is open to the GST Authorities as well as the respondents to proceed further in accordance with law. NCC : Yes / No 30.06.2026 smn2 To 1.The Commissioner, HR & CE Department, 119, Uthamar Gandhi Salai, Nungambakkam, Chennai - 34. 2.The Joint Commissioner, HR & CE Department, Madurai. 3.The Assistant Commissioner, HR & CE Department, Madurai. 4.The Thakkar, Arulmigu Chitira Ratha Vallaba Perumal Thirukovil, Kuruvithurai, Vadipatti Taluk, Madurai District. 5.The Executive Officer, Arulmigu Chitira Ratha Vallaba Perumal Thirukovil, Kuruvithurai, Vadipatti Taluk, Madurai District. _____________ Page No. 3 of 4 https://www.mhc.tn.gov.in/judis W.P.(MD) No.18113 of 2026 C.SARAVANAN , J. smn2 W.P.(MD) No.18113 of 2026 30.06.2026 _____________ Page No. 4 of 4 https://www.mhc.tn.gov.in/judis