M/S. Srinivasa Filling Station vs. The State Tax Officer

ORDER This Writ Petition is taken up for final hearing at the time of admission, with the consent of the learned counsel for the petitioner and the learned Special Government Pleader appearing for the respondent. 2.The petitioner has approached this Court challenging the impugned order dated 22.06.2026 for the assessment year 2020-21, passed by the respondent. 3.Taking note of the fact that the petitioner has two separate registrations, one for the crushing unit and another for the petroleum products business, this Court proceeds to consider the matter. 4.It is noticed that the demand pertaining to the crushing unit has been included in the demand relating to the unit engaged in the sale and supply of petroleum products. The petitioner has also submitted a reply to that effect in response to the notice preceding the impugned order. A copy of 2/5 https://www.mhc.tn.gov.in/judis the monthly returns filed in Form GSTR-3B for the same financial year in respect of the crushing unit, namely, M/s. NCM Crusher Unit, has also been filed. 5.Considering the same, the impugned order dated 22.06.2026 passed by the respondent is quashed and the matter is remitted back to the respondent to pass a fresh order. Liberty is also given to the respondent to initiate appropriate proceedings against the crushing unit of the petitioner, in case the petitioner has not paid tax on the seigniorage fee on the minerals extracted and transported by the petitioner from the crushing unit. 6.The Writ Petition stands disposed of with the above observations. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 20.08.2026 NCC : Yes / No Index : Yes / No ps 3/5 https://www.mhc.tn.gov.in/judis To The State Tax Officer, Commercial Tax Building, Uthamapalayam. 4/5 https://www.mhc.tn.gov.in/judis C. SARAVANAN, J. ps