Disposed

M/s.Indus Tmt Industries Ltd. Unit Ii, v. The State of Tamil Nadu

Madras HC24 Feb 2026WP/6748/2026

Case brief

AI extract

What is this about?

Writ petition challenging collection of tax on maximum demand charges for a high tension service connection. The court disposed of the petition in terms of the Supreme Court's interim order and an earlier Division Bench order, restraining coercive disconnection subject to payment of all dues except maximum-demand-based tax.

What did the court decide?

Writ petition disposed of per Supreme Court interim order and Division Bench order; respondents restrained from coercive steps subject to payment of all charges except tax on maximum demand.

M/s.Indus Tmt Industries Ltd. Unit Ii, Vs The State… — Writ and Judicial Review | Madras HC (2026)

¶1

W.P.No.6748 of 2026

¶2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶3

Dated : 24.02.2026

¶4

CORAM

¶5

THE HONOURABLE Ms. JUSTICE P.T. ASHA

¶6

W.P.No. 6748 of 2026 &

¶7

W.M.P.No. 7322 of 2026

¶8

M/s. INDUS TMT INDUSTRIES LTD. UNIT II HTSC No. 089094210929 S.No.278/1A, 277/1A, 277/1B, 227/1C, Kalukondapalli Village, Denkanikottai Taluk, KRISHNAGIRl- 635 114 Repd. Its Authorised Signatory C.Raju ...Petitioner

¶9

Vs.

¶10

1.The State of Tamil Nadu, Rep. by its Secretary to Government, Energy Department, Fort St. George, Chennai-600 009.

¶11

2.Tamil Nadu Power Distribution Corporation Limited (TNPDCL) Rep. by its Chairman,

¶12

1/6

¶13

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

¶14

W.P.No.6748 of 2026

¶15

NPKRR Maaligai, 144, Anna Salai, Chennai - 600 002.

¶16

3.The Superintending Engineer, Krishnagiri Electricity Distribution Circle, Tamil Nadu Power Distribution Corporation Limited (TNPDCL) KRISHNAGIRI

¶17

...Respondents

¶18

Prayer: Writ Petition is filed under Article 226 of the Constitution of India, seeking Writ of Mandamus, forbearing the 2^nd and 3^rd respondents, from demanding and collecting the tax on maximum demand charges from the petitioner in H.T.Sc.No.089094210929, 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 & Etc. Vs. Union of India and others etc.,

¶19

For Petitioner : Mr. R.S.Pandiyaraj

¶20

For Respondents : Mr. S.Madhusudanan Standing Counsel

¶21

2/6

¶22

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

¶23

W.P.No.6748 of 2026

¶24

O R D E R

¶25

This writ petition is filed for the following relief:

¶26

“To forbearing the 2^nd and 3^rd respondents, from demanding and collecting the tax on maximum demand charges from the petitioner in H.T.Sc.No.089094210929, 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 & Etc. Vs. Union of India and others etc.,”

¶27

It is brought to the notice of this Court that a batch of Special Leave Petitions are pending before the Hon’ble Supreme Court and the Hon’ble Supreme Court has passed an interim order dated 31.08.2012, restraining the respondents from taking any coercive steps for disconnecting supply of electricity subject to the petitioner paying all the charges / dues except the tax calculated on the basis of maximum demand.

¶28

This Court had an occasion to deal with a similar issue in W.P.No.l9104 of 2020 and final orders were passed on 17.02.2021. The

¶29

3/6

¶30

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

¶31

W.P.No.6748 of 2026

¶32

relevant portions in the order is extracted hereunder :~

¶33

“6. On the issue of collecting tax on maximum demand charges from the petitioner in the High Tension Service Connection, the Hon’ble Supreme Court and a Division Bench of this Court has already issued a direction, restraining the respondents from taking any coercive steps for disconnecting supply of electricity to the premises of the petitioner subject to the petitioner paying all the charges / dues except tax calculated on the basis of maximum demand.”

¶34

The above order will also enure to the benefit of the petitioner. In view of the same, this writ petition is disposed of in terms of the interim order passed by the Hon’ble Supreme Court and the subsequent Hon’ble Division Bench order passed in W.A.No.547 of 2004 dated 02.06.2015. Consequently, the connected miscellaneous petition is closed. No costs.

24.02.2026

kan

4/6

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

¶39

W.P.No.6748 of 2026

¶40

¶41