S.Sundaramahalingam vs. The Superintendent (CGST And Central Excise), Tenkasi Range
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Before: and
Both the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent submit that the issue is presently pending consideration before the Hon'ble Supreme Court and that, in similar matters, this Court has passed orders remitting the cases to the respondent to pass appropriate orders after the decision of the Hon'ble Supreme Court.
The learned counsel for the petitioner further submits that the petitioner is willing to deposit 10% of the disputed tax, in line with the order passed by this Court in Uma Blue Metals, represented by its Partner v. The Commercial Tax Officer, Maduranthakam Assessment Circle [W.P.Nos.46943 and 46946 of 2023, dated 05.12.2025]. The learned counsel has also made the following endorsement in the Court bundle: "Directed to deposit 10% tax as mentioned in the order enclosed at Page No.39 of the paper book."
Recording the above submissions, I direct the respondent to keep all further proceedings pursuant to the impugned order in abeyance. The respondent shall await the decision of the Hon'ble Supreme Court and thereafter proceed further in accordance with law. The petitioner shall, however, deposit https://www.mhc.tn.gov.in/judis __________ Page3 of 4 10% of the disputed tax as security, in line with the directions issued by this Court in similar cases.
The Writ Petition stands disposed of with the above observations. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 06-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No smn2 To The Superintendent (CGST and Central Excise), Tenkasi Range Office of the Superintendent of Central GST and Excise, Tenkasi Range, Tirunelveli Division, 1A and 1B, Courtalam Main Road, Nannagaram, Melagaram Post, Tenkasi - 627 818. https://www.mhc.tn.gov.in/judis __________ Page4 of 4 C.SARAVANAN, J. smn2 06-08-2026 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.