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Shriram Finance Ltd., Vs State of Tamil Nadu — Madras HC (2026) — LawSathi Research

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Shriram Finance Ltd., Vs State of Tamil NaduShriram Finance Ltd., v. State of Tamil Nadu

Dismissed¶26

Shriram Finance Ltd., v. State of Tamil Nadu

Madras HC26 Mar 2026TC/10/2026

Case brief

AI extract

What is this about?

Shriram Finance Ltd (formerly Shriram Transport Finance Ltd) TNVAT 2006 Section 60(1) tax case revision dismissed by Madras High Court Division Bench (Dr. G. Jayachandran J. and Shamim Ahmed J., order dated 26-03-2026); no substantial question of law because issue pre-settled in favour of Revenue for same assessee in other assessment years; reliance on T.C.(Revision).No.6 of 2026 dated 05.03.2026, which followed Tax Case (Revision) No.101 of 2025 (16.10.2025), Tax Case (Revision) No.92 of 2025 (23.09.2025) and T.C.Nos.113 and 114 of 2025 (10.12.2025); Tribunal order in T.A. No. 46 of 2019 dated 25.03.2025 not revised; respondent Joint Commissioner (CT), Chennai (East); counsel V.Prasanth Kiran, Govt. Advocate (Taxes).

What did the court decide?

No substantial question of law is required to be answered in this tax case, because the issue involved had already been settled in favour of the Revenue for the same assessee for the other assessment years, in view of this Court's judgment in T.C.(Revision).No.6 of 2026 dated 05.03.2026.

What the court decided

AI extract

Outcome

Dismissed

Issue for consideration

Whether this Tax Case (Revision Petition) involves a substantial question of law requiring to be answered, given that the issue involved had already been settled in favour of the Revenue for the same assessee for other assessment years.

Court's answer

No substantial question of law is required to be answered in this tax case, because the issue involved had already been settled in favour of the Revenue for the same assessee for the other assessment years, in view of this Court's judgment in T.C.(Revision).No.6 of 2026 dated 05.03.2026.

Ratio / Principle

Following the earlier judgment in T.C.(Revision).No.6 of 2026 dated 05.03.2026 (which itself followed three earlier Division Bench judgments of this Court), the present Tax Case (Revision) is dismissed.

Detailed headnote1 paragraphs

Madras High Court (Division Bench: Dr. G. Jayachandran J., authoring the order, and Shamim Ahmed J.) dismissed Tax Case (Revision Petition) No. 10 of 2026, filed under Section 60(1) of the TNVAT 2006 by Tvl. Shriram Finance Ltd. (formerly Tvl. Shriram Transport Finance Ltd.) seeking revision of the order dated 25.03.2025 of the Tamil Nadu Sales Tax Appellate Tribunal, Main Bench Chennai-104, in T.A. No. 46 of 2019. Holding that the issue involved had already been settled in favour of the Revenue for the same assessee for other assessment years, the Court found that no substantial question of law required to be answered and dismissed the tax case in view of its judgment dated 05.03.2026 in T.C.(Revision).No.6 of 2026 between the same assessee and the State of Tamil Nadu, which had itself followed Tax Case (Revision) No.101 of 2025 (dated 16.10.2025), Tax Case (Revision) No.92 of 2025 (dated 23.09.2025) and T.C.Nos.113 and 114 of 2025 (dated 10.12.2025).

A

TC No. 10 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 26-03-2026

CORAM

THE HON'BLE DR JUSTICE G. JAYACHANDRAN

AND

THE HON'BLE MR.JUSTICE SHAMIM AHMED T.C.(Revision Petition).No. 10 of 2026

Tvl.Shriram Finance Ltd., (Formerly Known as Tvl.Shriram Transport Finance Ltd.,). No.4 Lady Desikachery Road, Mylapore, Chennai 600004. Now office at Sri Towers 14 A, South Phase Industrial Estate, Guindy, Chennai 600 032.

..Petitioner

Vs.

State of Tamil Nadu Rep by the Joint Commissioner (CT), Chennai (East) Division, Chennai.

..Respondent

Tax Case (Revision Petition) filed under Section 60(1) of the TNVAT 2006, praying to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal, Main Bench Chennai-104, dated 25.03.2025 made in TA.No.46 of 2019..

For Petitioner(s): Ms.Sivaraman R P. Ramesh Kumar Raghav Rajeev Menon Gautham Venkatanarayanan

For Respondent(s): Mr.V.Prasanth Kiran, Govt. Advocate (Taxes)

Page1 of 4

https://www.mhc.tn.gov.in/judis

TC No. 10 of 2026

ORDER

(Order of the Court was made by Dr.G.Jayachandran J.)

The issue that involves in this case, had already been settled in favour of the Revenue for the same assessee for the other assessment years. Therefore, there is no substantial question of law required to be answered in this tax case, in view of the judgment of this Court rendered in T.C.(Revision).No.6 of 2026, dated 05.03.2026 between the same assessee and the State of Tamil Nadu, represented by the Appellate Deputy Commissioner (CT), Chennai (East), wherein, in paragraph 2, it was observed as under:

“2. In view of the judgments rendered by this Court in respect of the substantial question of law involved in this matter and in respect of the same parties, but for the different Assessment Years, in Tax Case (Revision) No.101 of 2025, dated 16.10.2025, Tax Case (Revision) No.92 of 2025, dated 23.09.2025 and T.C.Nos.113 and 114 of 2025, dated 10.12.2025, we are of the view that this Tax Case (Revision) has to be dismissed by following the said three judgments of the Division Benches of this Court. Accordingly, the substantial questions of law framed in this case are answered against the assessee and in favour of the Revenue and the present Tax Case (Revision) is dismissed.”

Page2 of 4

https://www.mhc.tn.gov.in/judis

TC No. 10 of 2026

Accordingly, the present Tax Case (Revision) is dismissed.

(G.J.,J.) (S.S.A.,J.) 26-03-2026

Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No cs

To

State of Tamil Nadu Rep by the Joint Commissioner (CT), Chennai (East) Division, Chennai.

__________ Page3 of 4

https://www.mhc.tn.gov.in/judis

TC No. 10 of 2026

Dr.G.JAYACHANDRAN, J. and SHAMIM AHMED, J.

cs

TC No. 10 of 2026

26-03-2026

__________ Page4 of 4

https://www.mhc.tn.gov.in/judis

Issues for consideration

1 issue framed by the court

AI extract

1.
Whether this Tax Case (Revision Petition) involves a substantial question of law requiring to be answered, given that the issue involved had already been settled in favour of the Revenue for the same assessee for other assessment years.¶21
The court held
No substantial question of law is required to be answered in this tax case, because the issue involved had already been settled in favour of the Revenue for the same assessee for the other assessment years, in view of this Court's judgment in T.C.(Revision).No.6 of 2026 dated 05.03.2026.ratio¶21

Cases cited

Colour shows how this judgement treated each authority

AI extract

T.C.(Revision).No.6 of 2026, dated 05.03.2026Relied on¶21
Tax Case (Revision) No.101 of 2025, dated 16.10.2025Relied on¶22
Tax Case (Revision) No.92 of 2025, dated 23.09.2025Relied on¶22
T.C.Nos.113 and 114 of 2025, dated 10.12.2025Relied on¶22

Statutes considered

1 provisions across 1 enactments

AI extract

TNVAT 2006Section 60(1)¶13

Procedural history

How this case reached the court

AI extract

Order under challenge
Order dated 25.03.2025 of the Tamil Nadu Sales Tax Appellate Tribunal, Main Bench Chennai-104, passed in T.A. No. 46 of 2019, which the petitioner sought to revise under Section 60(1) of the TNVAT 2006.¶13
Tamil Nadu Sales Tax Appellate Tribunal, Main Bench Chennai-104 · 25.03.2025
Prior proceeding
The assessment dispute had proceeded through the Tamil Nadu Sales Tax Appellate Tribunal as appeal T.A. No. 46 of 2019, decided by the Tribunal on 25.03.2025; that Tribunal order is the decision sought to be revised in this Tax Case (Revision Petition).¶13
Prior proceeding
The same issue between the same assessee and the Revenue for other assessment years had already been settled by this Court, most recently in T.C.(Revision).No.6 of 2026 dated 05.03.2026.¶21

Parties & counsel

AI extract

petitioner
Tvl.Shriram Finance Ltd., (Formerly Known as Tvl.Shriram Transport Finance Ltd.,)¶8
Sivaraman R, P. Ramesh Kumar, Raghav Rajeev Menon, Gautham Venkatanarayanan
respondent
State of Tamil Nadu Rep by the Joint Commissioner (CT), Chennai (East) Division, Chennai.¶11
V.Prasanth Kiran

Coram

AI extract

Dr Justice G. Jayachandranauthor¶20
Mr. Justice Shamim Ahmedmember¶7

Case details

As recorded by the court registry

Court: Madras HC
Decided on: 26 Mar 2026 · March
Registered: 24 Mar 2026
Case no.: TC/10/2026
CNR: HCMA011328202025
Bench: G. Jayachandran Shamim Ahmed
Disposal: DISMISSED
Case type: Tax Case (Revision Petition)

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Cite this judgement

Shriram Finance Ltd., v. State of Tamil Nadu, TC/10/2026 (MAD), decided on 26 March 2026.

The Madras High Court publishes no neutral citation for this judgement — cite it by case number and date of decision.

Cases cited4

T.C.(Revision).No.6 of 2026, dated 05.03.2026Relied on¶21
Tax Case (Revision) No.101 of 2025, dated 16.10.2025Relied on¶22
Tax Case (Revision) No.92 of 2025, dated 23.09.2025Relied on¶22

View all cases cited

Statutes1

TNVAT 2006Section 60(1)

View all statutes

Procedural history3

Order dated 25.03.2025 of the Tamil Nadu Sales Tax Appellate Tribunal, Main Bench Chennai-104, passed in T.A. No. 46 of 2019, which the petitioner sought to revise under Section 60(1) of the TNVAT 2006.Tamil Nadu Sales Tax Appellate Tribunal, Main Bench Chennai-104 · 25.03.2025
The assessment dispute had proceeded through the Tamil Nadu Sales Tax Appellate Tribunal as appeal T.A. No. 46 of 2019, decided by the Tribunal on 25.03.2025; that Tribunal order is the decision sought to be revised in this Tax Case (Revision Petition).
The same issue between the same assessee and the Revenue for other assessment years had already been settled by this Court, most recently in T.C.(Revision).No.6 of 2026 dated 05.03.2026.

View full history

Bench / Coram

Dr Justice G. Jayachandran and Mr. Justice Shamim Ahmed

Parties & counsel