WP No. 26682 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26682 of 2026 and WMP.No.29178 of 2026 M/s. Sri Vasudharini Foundation, Rep. by its Proprietor R.B.Raja, No.569, Cheyur Post, Cheyur Village, Arakkonam, Vellore-631 004. ..Petitioner Vs The Deputy State Tax Officer - I Arakkonam Assessment Circle, o/o.The State Tax Officer, Ward-B, Block No.25, TS No.22, Gandhi Road, Arakkonam-631 001. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the respondent in his proceedings in ARN/RFN/Case ID : AD3306250264944/ GSIN : 33AAFPR1598F1ZL, quash the order dated 31.01.2026 passed therein for the tax period April 2020 to March 2021. For Petitioner: Mr. P.V.Sudakar For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26682 of 2026 __________ Page2 of 4 ORDER Order dated 31.01.2026 imposing GST on seigniorage is challenged in this writ petition. 2. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that 40% of the tax due under the impugned order was recovered. This aspect is required to be verified and confirmed. 4. In similar matters, subject to remittance of 10% of the tax demand, orders impugned were set aside. In this case, in view of 40% having been recovered, subject to verification and confirmation thereof, the impugned order is set aside and the matter is remanded for re-consideration. 5. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying and confirming the above mentioned recovery. 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. https://www.mhc.tn.gov.in/judis WP No. 26682 of 2026 __________ Page3 of 4 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 23-07-2026 (1/2) Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax Officer - I Arakkonam Assessment Circle, o/o.The State Tax Officer, Ward-B, Block No.25, TS No.22, Gandhi Road, Arakkonam-631 001. https://www.mhc.tn.gov.in/judis WP No. 26682 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26682 of 2026 and WMP.No.29178 of 2026 23-07-2026 (1/2) https://www.mhc.tn.gov.in/judis