Madras High Court
Hindustan Textiles vs /6 on 10 September, 2024
Author: M.Dhandapani
Bench: M.Dhandapani
W.P.Nos.26658, 26663 & 26669 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 10.09.2024
CORAM:
THE HON'BLE MR.JUSTICE M.DHANDAPANI
W.P.Nos.26658, 26663 & 26669 of 2024
and
WMP.Nos.29178, 29180, 29184, 29185, 29190 & 29192 of 2024
Hindustan Textiles,
HTSC No.039094300068,
D.No.1/372/Mettupalayam Road,
K.Vadamadurai Post, Coimbatore – 641 017.
Rep. by its Authorized Signatory
S.Prabhu. ...Petitioner in W.P.No.26658 of 2024
M/s. MKAS Textiles Pvt. Ltd.,
No.24, II Floor VCTV Road,
Veerabathrar Street, Erode – 638 003.
Rep. by its Manager
M.Mohamed Aslam. ...Petitioner in W.P.No.26663 of 2024
Hindustan Textiles Unit B,
HTSC No.039094300099,
No.30-B, 1st Ward T.N.Palayam,
Jothipuram Post, Coimbatore – 641 047.
Rep. by its Authorized Signatory
S.Prabhu. ...Petitioner in W.P.No.26669 of 2024
Vs.
1/6
https://www.mhc.tn.gov.in/judis
W.P.Nos.26658, 26663 & 26669 of 2024
1. The State of Tamil Nadu,
Rep. by its Secretary to Government,
Energy Department,
Fort St. George, Chennai - 600 009.
2. The Chairman and Managing Director,
TANGEDCO Limited,
144, Anna Salai, Chennai - 600 002. ...R1 and R2 in all W.Ps'
3. The Superintending Engineer,
Coimbatore North Electricity Distribution Circle,
Tamil Nadu Generation and Distribution Corporation Limited,
(TANGEDCO),
Coimbatore. ...R3 in W.P.No.26658 & 26669 of 2024
4. The Superintending Engineer,
Erode Electricity Distribution Circle,
Tamil Nadu Generation and Distribution Corporation Limited,
(TANGEDCO),
Erode. ...R3 in W.P.No.26663 of 2024
COMMON PRAYER: Petitions filed under Article 226 of the Constitution
of India praying for issuance of Writ of Mandamus, forbearing the 2nd and 3rd
respondents, from demanding and collecting the tax on maximum demand
charges from the petitioner in HTSC Nos.039094300068, 049094260571
and 039094300099 respectively as per the orders of the Hon'ble Supreme
Court of India, New Delhi on 31.08.2012 in SLP (C) No.24993 of 2012 and
25522 of 2012 etc., batch in M/s. Sri Krishna Alloys and Etc. Vs. Union of
India and others etc.
2/6
https://www.mhc.tn.gov.in/judis
W.P.Nos.26658, 26663 & 26669 of 2024
In all W.Ps'.:
For Petitioner : Mr.R.S.Pandiyaraj
For Respondents : Mr.Yokesh Kannadasan, Spl.GP, for R1
: Mr.L.Jaivenkatesh, for R2 and R3
(in W.P.Nos.26658 & 26669 of 2024)
: Mr.I.Syed Sibghatulla, for R2 and R3
(in W.P.No.26663 of 2024)
COMMON ORDER
Since the issue involved in all these Writ Petitions are similar in
nature, they are disposed of by way of this common order.
2. These Writ Petitions have been filed seeking to forbear the
respective 2nd and 3rd respondents from demanding and collecting tax on
maximum demand charges from the Petitioners in HTSC
Nos.039094300068, 049094260571 and 039094300099 respectively, as per
the order dated 31.08.2012 passed by the Apex Court in S.L.P.(C) No.24993
of 2012 and 25522 of 2012, etc. batch in the case of M/s. Sri Krishna Alloys
and Etc. vs. Union of India.
3. When the matters were taken up for hearing, the learned counsel for
https://www.mhc.tn.gov.in/judis
W.P.Nos.26658, 26663 & 26669 of 2024
the Petitioners submitted that, the issue involved in these Writ Petitions is
squarely covered by the order dated 25.07.2019 passed by this Court in
W.P.No.21902 of 2019. For better appreciation, relevant portion of the said
order is extracted hereunder:
“3. The issue raised in the present Petition is being
settled against the Petitioner in terms of the Division Bench
judgment in W.P.Nos.159 of 2008 and etc. (batch) decided on
15.06.2012 and thereafter, the Hon-ble Supreme Court having
entertained the Special Leave Appeals against the said
judgment bearing Special Leave (Civil) Nos.24685 to 24719 of
2012, dated 31.08.2012, with an interim direction restraining
the Respondents therein from taking any coercive steps for
disconnecting the supply of electricity to the premises of the
petitioner therein, subject to that petitioner paying all the
charges/dues except tax calculated on the basis of maximum
demand, it is agreed that, the present Writ Petition be disposed
of in the terms aforesaid, with the agreement that the ultimate
fate of the matter before the Hon-ble Supreme Court would
also govern the present petitioner and the same interim order
would continue to enure for the benefit of the Writ Petitioner
during the pendency of the Special Leave Appeals.”
4. As the said interim order passed by the Apex Court governs the
https://www.mhc.tn.gov.in/judis
W.P.Nos.26658, 26663 & 26669 of 2024
Writ Petitioners herein, these Writ Petitions stand disposed of in terms of the
said order passed by the Apex Court. No costs. Consequently, the connected
Miscellaneous Petitions are closed.
10.09.2024
skt
Index : Yes/No
Speaking order : Yes/No
NCC : Yes/No
To:
1. The State of Tamil Nadu,
Rep. by its Secretary to Government,
Energy Department,
Fort St. George, Chennai - 600 009.
2. The Chairman and Managing Director,
TANGEDCO Limited,
144, Anna Salai, Chennai - 600 002.
3. The Superintending Engineer,
Coimbatore North Electricity Distribution Circle,
Tamil Nadu Generation and Distribution Corporation Limited,
(TANGEDCO), Coimbatore.
4. The Superintending Engineer,
Erode Electricity Distribution Circle,
Tamil Nadu Generation and Distribution Corporation Limited,
(TANGEDCO), Erode.
M.DHANDAPANI, J.
https://www.mhc.tn.gov.in/judis
W.P.Nos.26658, 26663 & 26669 of 2024
skt
W.P.Nos.26658, 26663 & 26669 of 2024
and
WMP.Nos.29178, 29180, 29184, 29185, 29190 & 29192 of 2024
10.09.2024
https://www.mhc.tn.gov.in/judis
