M/s. Eveready Spinning Mills. Pvt. Ltd. Unit II Vs… — Writ and Judicial Review | Madras HC (2026)

M/s. Eveready Spinning Mills. Pvt. Ltd. Unit II Vs… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of the earlier order passed by this Court in W.P.Nos.4871 of 2022 etc., dated 09.06.2025 (by which order the Court had already quashed G.O.(Ms.)No.55 dated 20.10.2021); connected Miscellaneous Petitions (WMP.Nos.8029, 8030 & 8032 of 2026) closed; no costs.

Issue for consideration

Whether G.O.(Ms.)No.55 dated 20.10.2021, under which electrical tax (E.Tax) is demanded/collected on power purchased from Indian Energy Exchange Limited (IEX)/Power Exchange, is arbitrary, illegal and violative of the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003, warranting a direction forbearing the respondents from levying such tax.

Court's answer

The issue involved in the present writ petition had already been considered by this Court in W.P.Nos.4871 of 2022 etc., dated 09.06.2025, wherein this Court had quashed the same G.O.(Ms.)No.55 dated 20.10.2021, and it is stated that the quashment of this Government Order has become final with no appeal filed.

Ratio / Principle

In view of the foregoing, the Court determined that it would suffice if its earlier order in W.P.Nos.4871 of 2022 etc., dated 09.06.2025 is followed.

Key takeaways

The present writ petition is disposed of in terms of the earlier order passed by this Court in W.P.Nos.4871 of 2022 etc., dated 09.06.2025; consequently, the connected Miscellaneous Petitions are closed and no costs are awarded.ratio¶32

Detailed headnote1 paragraphs

Madras High Court (P.T. Asha, J.; decision dated 25-02-2026) disposed of WP No. 7456 of 2026 (Eveready Spinning Mills Pvt Ltd, Dindigul v. State of Tamil Nadu and others) without fresh adjudication. The petitioner had prayed for a writ of Certiorarified Mandamus under Article 226 of the Constitution of India to quash G.O. (Ms.) No. 55, Energy (D2) Department, dated 20.10.2021, as arbitrary, illegal and violative of the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003, and to forbidear the respondents from levying E.Tax on power purchased from the Indian Energy Exchange/Power Exchange. Noting that the identical issue had already been settled in W.P.Nos.4871 of 2022 etc., dated 09.06.2025, in which batch this Court had quashed the very same G.O.(Ms.)No.55 dated 20.10.2021, and that it was stated that quashment had become final with no appeal filed, the Court held it would suffice to follow that earlier order and disposed of the present writ petition in its terms; the connected Miscellaneous Petitions were closed without costs.

WP No. 7456 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25-02-2026

CORAM

THE HON'BLE MS. JUSTICE P.T. ASHA

WP No. 7456 of 2026 And

WMP.Nos.8029, 8030 & 8032 of 2026

M/s Eveready Spinning Mills private Limited Unit II HTSC 059094500177 Nagampatty Village, Vedasandur, Sukkampatty Dindigul repd Joint managing Director Mr.S. Chandrakumar

..Petitioner(s)

Vs

State Of Tamilnadu, Rep By The Secretary To Government Energy Department, Secretariat, Fort St.George, Chennai 600 009

The Chief Electrical Inspector To The Government Thiru-vi-ka industrial estate, guindy, chennai-600 032.

Tamil Nadu Generation And Distribution Corporation Limited (tangedco) Rep. By its chairman and managing director, 144, anna salai, chennai-600 002.

The Superintending Engineer, TNPDCL, Dindigul Electricity Distribution Circle, Dindigul

..Respondent(s)

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WP No. 7456 of 2026

Prayer: - Writ petition filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorarified Mandamus calling for the records of the 1st Respondent comprised in G.O. (Ms.) No. 55 Energy (D2) Department dated 20.10.2021 and quash the same as arbitrary, illegal and is violative of the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003 and consequently forbear the respondents, their officers, employees, subordinates, agents, men or any other persons claiming and / or acting under them from in any manner levying E.Tax on the Power purchased from Indian Energy Exchange / Power Exchange.

For Petitioner(s): R.S.Pandiyaraj For Respondent(s): Mr.S.Madhusudaran, Standing Counsel for R.1 to R.4.

ORDER

This writ petition has been filed challenging G.O.(Ms.)No.55 dated 20.10.2021 and for a consequential direction to the respondents not to demand

or collect any electrical tax for the power purchased from Indian Energy Exchange Limited (IEX).

Heard the respective learned counsel appearing for the parties.

The issue involved in the present writ petition was earlier considered in

a batch of writ petitions in W.P.Nos.4871 of 2022 etc., dated 09.06.2025,

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WP No. 7456 of 2026

wherein this Court had quashed the G.O.(Ms.)No.55 dated 20.10.2021 and it is stated that the order has become final insofar as quashment of this Government Order is concerned and no appeal has been filed.

In view of the above, it would suffice if the above order is followed

and the present writ petition is disposed of in terms of the earlier order passed by this Court in W.P.Nos.4871 of 2022 etc., dated 09.06.2025. Consequently,

the connected Miscellaneous Petitions are closed. No costs.

25-02-2026

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

SHR

To

State Of Tamilnadu, Rep By The Secretary To Government Energy Department, Secretariat, Fort St.George, Chennai 600 009

The Chief Electrical Inspector To The Government Thiru-vi-ka industrial estate, guindy, chennai-600 032.

Tamil Nadu Generation And Distribution Corporation Limited (tangedco) Rep. By its chairman and managing director, 144, anna salai, chennai-600 002.

The Superintending Engineer, TNPDCL,

Dindigul Electricity Distribution Circle, Dindigul

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WP No. 7456 of 2026

P.T.ASHA J.

SHR

WP No. 7456 of 2026

25-02-2026

(3/3)

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