Madras High CourtWP/19392/2026disposed of with direction

Saravana Global Energy Limited v. Assistant Commissioner (St)(Fac)

2026-05-21Honourable Mr Justice G. R. Swaminathan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21-05-2026

CORAM

THE HON'BLE MR JUSTICE G. R. SWAMINATHAN and WMP.No. 20671 of 2026 Saravana Global Energy Limited, Represented by its Authorised Signatory N. Srikanth Virudhachalam Main Road, P.N.Kuppam and Post, Kurinjipadi Taluk, Cuddalore-607302.

..Petitioner(s) Vs

1. Assistant Commissioner (ST)(FAC), Cuddalore Taluk, Assessment Circle, No.102, Bharathi Road, Punjab National Bank (1st Floor), Manjakuppam, Cuddalore - 607 001.

2. Branch Manager ICICI Bank, 200/01, RH Road, Mylapore, Chennai-600 004.

3. Branch Manager, IDFC Bank,Ground floor, New No. 3, Old No.2, Venkatanarayana Road, T.Nagar, Chennai - 600017.

4. Branch Manager, Axis Bank, 35/14, St. Marys Road, Mandaveli, Chennai - 600028.

5. Air Break Switchgear Products Pvt. Ltd, GIDC, Waghodia, Vadodara, Gujarat-391760.

6. Ascent Powertech 235/1, Mishrilal Nagar, AB Road, Dewas, Madhya Pradesh-455001.

7. SAP Industries, Plot No.51, SIDCO Industrial Estate, Thirumudivakkam-600044 Chennai-600044.

..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India seeking issuance of writ of mandamus, directing the first respondent to consider and dispose of the Rectification Applications dated 20.03.2025 and 20.05.2025 filed by the Petitioner in respect of the assessment orders in CST No.383191 for the Financial Years 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18. For Petitioner(s):

Mr.N.V. Balaji For Respondent(s):

Mrs.P.Selvi Government Advocate

ORDER

Heard both sides.

2. The learned Government Advocate appearing for the respondent produced a copy of the communiation dated 21.05.2026 received from the Assistant Commissioner (ST) (FAC), which reads as follows: "1) Since the revision orders have been passed, the Form-U notice already issued on 28.04.2026 was withdrawn on 19.05.2026. The third-party attachment was also withdrawn on 19.05.2026."

3. The said communication addressed the concerns projected by the writ petitioner. Recording the stand of the respondent and the developments that have taken place in the meanwhile, this Writ Petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed. 21-05-2026 Index: Yes/No Speaking/Non-speaking order KKN To

1. Assistant Commissioner (ST)(FAC), Cuddalore Taluk, Assessment Circle, No.102, Bharathi Road, Punjab National Bank (1st Floor), Manjakuppam, Cuddalore - 607 001.

G.R.SWAMINATHAN, J.

KKN 21-05-2026