Madras High CourtWP(MD)/32352/2025disposed of

Tvl. Rajapalayam Cement And Chemicals Ltd v. The Assistant Commissioner (St),

2025-11-12Honourable Mr Justice G.R.Swaminathan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.25450 of 2025 Tvl. Rajapalayam Cement & Chemicals Ltd., Represented by its Director, T.Venkatarajagopalan, 33AAACR7431B1ZX, Shenthattia Puram Pudur, Arunkankulam, Rajapalayam.

... Petitioner Vs.

The Assistant Commissioner (ST), Rajapalayam 1 Assessment Circle Rajapalayam.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records in GST DRC 07 Ref.No.ZD3302252735869 dated 26.02.2025 on the file of the respondent and quash the same as illegal, arbitrary, against the principles of natural justice.

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For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Suresh Kumar, Addl. Government Pleader.

ORDER

Heard both sides.

2. The writ petitioner challenges the impugned assessment order whereby GST has been levied on royalty and seigniorage charges payable on account of the writ petitioner's mining activities. 3.The case of the petitioner is that on mining activity, no GST is payable. The issue is awaiting final decision from the Hon'ble Supreme Court in a batch of cases in Udaipur Chambers of Commerce and Industry and Others Vs. Union of India and Others (Special Leave to Appeal (C)No.37326 of 2017). The Madras High Court has been taking a consistent stand keeping the recovery proceedings in abeyance pending disposal of the appeal by the Hon'ble Supreme Court. Assessment order was passed on 26.02.2025. The petitioner is given liberty to file statutory file to keep the issue alive. If the appeal is filed within a period of four 2/4

weeks from the date of receipt of a copy of this order, it shall be numbered without reference to limitation. The petitioner need not make any pre-deposit in view of the decision of the Hon'ble Supreme Court. 4.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 12.11.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To:

The Assistant Commissioner (ST), Rajapalayam 1 Assessment Circle Rajapalayam.

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G.R.SWAMINATHAN, J.

ias 12.11.2025 4/4