M/S.Thenpandian Spinnign Mills India P Ltd., v. State Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.08.2025 CORAM :
THE HON'BLE MR. JUSTICE N.ANAND VENKATESH M/s Thenpandian Spinning Mills India P.Ltd., HTSC 049094360062 SF No.41/1, Kosanam Village Kummakalipalayam Road K.Mettupalayam, Kurumandur-Gobi Erode rep.by its Authorized Signatory Raja S ..
Petitioner v.
1. State of Tamil Nadu rep by the Secretary to Government Energy Department Secretariat, Fort St.George Chennai 600 009
2. The Chief Electrical Inspector to the Government Thiru-Vi-Ka Industrial Estate Guindy, Chennai 600 032
3. Tamil Nadu Generation and Distribution Corporation Limited (TANGEDCO) rep by its Chairman & Managing Director 144, Anna Salai, Chennai 600 002
4. The Superintending Engineer TNPDCL Gobi Electricity Distribution Circle Gobi ..
Respondents Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, calling for the records of the 1st respondent comprised in G.O.(Ms.) No.55 Energy (D2) Department dated 20.10.2021 and quash the same as arbitrary, illegal and is violative of the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003 and consequently forbear the respondents, their officers, employees, subordinates, agents, men or any other persons claiming and/or acting under them from in any manner levying E.Tax on the power purchased from Indian Energy Exchange/Power Exchange. For Petitioner ::
Mr.R.S.Pandiyaraj For Respondents ::
Mr.E.Vijay Anand Additional Government Pleader for R1 Mr.L.Jaivenkatesh Standing Counsel for R2 to R4
ORDER
This writ petition has been filed challenging G.O.(Ms.)No.55 dated 20.10.2021 and for a consequential direction to the respondents not to demand or collect any electrical tax for the power purchased from Indian Energy Exchange Limited (IEX).
2. Heard the respective learned counsel appearing for the parties.
3. The issue involved in the present writ petition was earlier considered in a batch of writ petitions in W.P.Nos.4871 of 2022 etc., dated 09.06.2025, wherein this Court had quashed the G.O.(Ms.)No.55 dated 20.10.2021 and it is stated that the order has become final insofar as quashment of this Government Order is concerned and no appeal has been filed.
4. In view of the above, it will suffice if the above order is followed and the present writ petition is disposed of in terms of the earlier order passed by this Court in W.P.Nos.4871 of 2022 etc., dated 09.06.2025. Consequently, W.M.P.Nos.36641, 36642, 36643 of 2025 are closed. No costs.
Index : yes/no 28.08.2025 ss
To
1. The Secretary to Government Energy Department Secretariat, Fort St.George Chennai 600 009
2. The Chief Electrical Inspector to the Government Thiru-Vi-Ka Industrial Estate Guindy, Chennai 600 032
3. The Chairman & Managing Director Tamil Nadu Generation and Distribution Corporation Limited (TANGEDCO) 144, Anna Salai, Chennai 600 002
4. The Superintending Engineer TNPDCL Gobi Electricity Distribution Circle Gobi
N.ANAND VENKATESH,J.
ss 28.08.2025