Writ petitions challenging levy of electricity tax on self-generated solar power by TANGEDCO were dismissed for non-prosecution as no one appeared for the petitioners on multiple hearing dates.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.Nos.19441. 19444 & 19446 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 17.10.2025
C O R A M
THE HONOURABLE MR.JUSTICE M.DHANDAPANI
W.P.Nos.19441, 19444, 19446 & 19447 of 2023 and W.M.P.Nos.18793, 18796, 18799 & 18801 of 2023
W.P.No.19441 of 2023
M/s.SivaSubramania Textiles rep by its authorized Signatory S.SangeethKumar 2/1, Avinashi Road, Chinniampalayam, Coimbatore-641062. ... Petitioner
Vs
1.The Chairman, TANGEDCO 144, Anna Salai, Chennai-600 002.
2.The Director-Finance, TANGEDCO 144, Anna Salai, Chennai-600 002.
3.The Superintending Engineer, TANGEDCO, Coimbatore Metro EDC, Coimbatore.
... Respondents
Page No:1/8
W.P.Nos.19441. 19444 & 19446 of 2023
Prayer in W.P.No.19441 of 2023 : Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the 3rd Respondent pertaining to the impugned Bills upto Oct 2021 to May 2023, qua the levy of Electricity Tax on the quantum of electricity generated from the Petitioner’s solar power plant, as self-generation tax in Serial 22 of monthly bills, quash the same as illegal and contrary to the Tamil Nadu Solar Energy Policy, 2019, as ordered by this Hon’ble court in W.P.No.9437/2020 batch dated 01.12.2021 thereby adjusting the consolidated sum of Rs.6,44,617/- to HTSC No.039094350184 collectively collected in the above bills and to withdraw the selfgeneration tax charges in future bills.
W.P.No.19444 of 2023
M/s.Vellingiri Andavar Textiles Private limited Represented by its Authorizd Signtory S.Sangeeth Kumar, 2/1, Avinashi Road, Chinniampalayam, Coimbatore-641 062. ... Petitioner
Vs
1.The Chairman, TANGEDCO 144, Anna Salai, Chennai-600 002.
2.The Director-Finance, TANGEDCO 144, Anna Salai, Chennai-600 002. 3.The Superintending Engineer, TANGEDCO, Coimbatore Metro EDC, Coimbatore.
... Respondents
Page No:2/8
W.P.Nos.19441. 19444 & 19446 of 2023 Prayer in W.P.No.19444 of 2023 : Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the 3rd Respondent pertaining to the impugned Bills from April 2022 to June 2022 & Dec 2022 to May 2023, qua the levy of Electricity Tax on the quantum of electricity generated from the Petitioner’s solar power plant, as self-generation tax in Serial 22 of monthly bills, quash the same as illegal and contrary to the Tamil Nadu Solar Energy Policy, 2019, as ordered by this Hon’ble court in W.P.No.9437/2020 batch dated 01.12.2021 thereby adjusting the consolidated sum of Rs.2,44,937/- to HTSC No.039094350167 collectively collected in the above bills and to withdraw the self-generation tax charges in future bills.
W.P.No.19446 of 2023
M/s.SivaSubramania Textiles rep by its authorized Signatory S.SangeethKumar 2/1, Avinashi Road, Chinniampalayam, Coimbatore-641062. ... Petitioner Vs 1.The Chairman, TANGEDCO 144, Anna Salai, Chennai-600 002. 2.The Director-Finance, TANGEDCO 144, Anna Salai, Chennai-600 002. 3.The Superintending Engineer, TANGEDCO, Coimbatore Metro EDC, Coimbatore.
... Respondents
Page No:3/8
W.P.Nos.19441. 19444 & 19446 of 2023 Prayer in W.P.No.19446 of 2023 : Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the 3rd Respondent pertaining to the impugned bills from Oct 2021 to May 2023, qua the levy of Electricity Tax on the quantum of electricity generated from the Petitioner’s solar power plant, as self-generation tax in Serial 22 of the monthly bills and to quash the same as illegal and contrary to the Tamil Nadu Solar Energy Policy, 2019, as ordered by this Hon’ble court in W.P.No.9437/2020 batch dated 01.12.2021, thereby adjusting the consolidated sum of Rs.6,50,962/- to HTSC No.039094350345 collectively collected in the above bills and to withdraw the self-generation tax charges in future bills.
W.P.No.19447 of 2023
M/s.C.N.V.Textiles Private Limited Represented by its Authorized Signatory S.Sangeeth Kumar, 22/1, Avinashi Road, Chinniampalayam, Coimbatore-641 062. ... Petitioner
Vs
1.The Chairman, TANGEDCO 144, Anna Salai, Chennai-600 002.
2.The Director-Finance, TANGEDCO 144, Anna Salai, Chennai-600 002.
3.The Superintending Engineer, TANGEDCO, Coimbatore Metro EDC, Coimbatore.
... Respondents
Page No:4/8
W.P.Nos.19441. 19444 & 19446 of 2023
Prayer in W.P.No.19447 of 2023 : Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the 3rd Respondent pertaining to the impugned bills upto Oct 2021 to May 2023, qua the levy of Electricity Tax on the quantum of electricity generated from the Petitioner’s solar power plant, as self-generation tax in Serial 22 of monthly bills and to quash the same as illegal and contrary to the Tamil Nadu Solar Energy Policy, 2019, as ordered by this Hon’ble court in W.P.No.9437/2020 batch dated 01.12.2021, thereby adjusting the consolidated sum of Rs.3,11,098/- to HTSC No.039094350137 collectively collected in the above bills and to withdraw the self-generation tax charges in future bills.
In all Petitions
For Petitioners : No Appearance
For Respondents : Mr.L.Jaivenkatesh, Standing Counsel for TNEB
C O M M O N O R D E R
When this matter was taken for hearing on 13.10.2025, none appeared on
behalf of the petitioner. Therefore, this Court has directed the matter to be listed on 15.10.2025 under the caption "for dismissal". However, in order to give one more opportunity to the petitioner, the matter was directed to be listed on 17.10.2025 under the very same caption.
Page No:5/8
W.P.Nos.19441. 19444 & 19446 of 2023
17.10.2025
Index : Yes / No Speaking order / Non-speaking order Neutral Citation Case : Yes / No
Nhs
To
1.The Chairman, TANGEDCO
144, Anna Salai, Chennai-600 002.
2.The Director-Finance, TANGEDCO 144, Anna Salai, Chennai-600 002.
3.The Superintending Engineer, TANGEDCO, Coimbatore Metro EDC, Coimbatore.
Page No:6/8
W.P.Nos.19441. 19444 & 19446 of 2023
Page No:7/8
W.P.Nos.19441. 19444 & 19446 of 2023
M.DHANDAPANI, J.
Nhs
W.P.Nos.19441, 19444, 19446 & 19447 of 2023 and W.M.P.Nos.18793, 18796, 18799 & 18801 of 2023
17.10.2025
Page No:8/8
1 provisions across 1 enactments
M/s.SivaSubramania Textiles rep by its authorized Signatory S.SangeethKumar
M/s.Vellingiri Andavar Textiles Private limited
M/s.C.N.V.Textiles Private Limited
The Chairman, TANGEDCO
The Director-Finance, TANGEDCO
The Superintending Engineer, TANGEDCO, Coimbatore Metro EDC, Coimbatore
M.Dhandapani
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
