Sintex BAPL Limited vs The State of Tamil Nadu
- Court
- Madras High Court
WP No. 44919 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-11-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 44919 of 2026
CNR:{HCMA012392312026}
AND
WP NO. 44925 OF 2026,WMP NO. 50404 OF 2026
1. Sintex BAPL Limited
Rep. by its Authorised signatory,
Prashant Mule,
Having its Registered office at Abhijeet I ,
7th Floor, Mithakhali Six Roads,
Ellisbridge, Ahmedabad,
Gujarat - 380 006
and its office at C-11, SIPCOT Industrial Park,
Irungattukottai, Sriperumbudur, Kancheepuram
District, Tamil Nadu - 602 105,
CIN No. U25199GJ2007PLC051364
2. Welpsun BAPL PRivate Limited
Rep. by its Authorised signatory,
Anurag Sahay,
Having its Registered Office at Survey No.
652/P1,
Welspun City, Anjar, Kachch, Gujarat -
370110.
and its office at C-11, SIPCOT Industrial Park,
Irungattukottai, Sriperumbudur, Kancheepuram
District, Tamil Nadu - 602 105
..Petitioner(s)
Vs
1. The State of Tamil Nadu
Through the Commercial Tax Department,
Rep. by the commisioner,
Having its office at 4th Floor, Ezhilagam
Building,
Kamarajar Road, Chepauk, Chennai - 600 005
2. Assistant Commissioner (ST)
Sriperumbudur Assessment Circle,
Station No. 4/109, Trunk Road,
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WP No. 44919 of 2026
Chennai - Bangalore Highway,
Varadharajapuram - 600 123
3. Commercial Tax Officer
Office of the Assistant of Commissioner ST,
Sriperumbudur Assessment circle,
No. 4/109, Varadharajapuram,
Chennai-Bangalore Highway, Nazarthpet,
Chennai 600123
4. The Commissioner of Commercial Taxes
4th Floor, Ezhilagam Building,
Kamarajar Road, Chepauk,
Chennai - 600 005
5. The Joint Commissioner ST
Kanchipuram Division,
Collectorate Office Campus, Kancheepuram
631501
..Respondent(s)
WP No. 44925 of 2026
CNR:{HCMA012391752026}
Sintex Bapl Limited
..Petitioner(s)
Vs
1. The Union of India
Through the Central Board of Indirect Taxes
and Customs,
GST Policy Wing, Department of Revenue,
Ministry of Finance.
2. Office of the Superintendent of GST and
Central Excise
Namakkal Range 782-A2 ,
RSR Complex, Salem Main Road,
Namakkal 637 001
3. Principal commissioner
The office of the commissioner of GST and
__________
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WP No. 44919 of 2026
Central Excise,
Salem Commissionerate,
GST Bhawan, No.1, Foulkes Compound,
Anaimedu, Salem 636 001
..Respondent(s)
The Writ Petition is filed under Article 226 of the Constitution of India seeking
the issuance of a Writ of mandamus to direct the 4th respondent to issue
intimation in Form GST DRC 25 to Petitioner No.1, reducing the liability to
Nil in respect of the order dated 22.12.2025 bearing Reference No.
ZD331225346291P and order dated 23.12.2026 bearing Reference No.
ZD331225360145Q in accordance with Section 84 of the Tamil Nadu Goods
and Services Tax Act 2017 read with Rule 161 of the Tamil Nadu Goods and
Services Tax Rules 2017 and circular dated 24th April 2024 bearing circular
No. 1(2022 )/ 2024 - TNGST (PP6/ GST/ 145/ 2022 ) issued by Respondent
No.1 and circular No. 187/ 19/ 2022- GST dated 27th December 2022 issued by
the ministry of Finance, Department of Revenue, Central Board of Indirect
Taxes and Customs, GST Policy wing.
WP No. 44925 of 2026
The Writ Petition is filed under Article 226 of the Constitution of India seeking
the issuance of a Writ of mandamus to direct the Respondent No .4 to issue
intimation in Form GST DRC 25 to the petitioner reducing the liability to Nil in
respect of the Impugned order dated 24.06.2026 bearing Reference No.
ZD3306262376283 for the FY 2021- 22 in accordance with Section 84 of the
Central Goods and Services Tax Act read with Rule 161 of the Central Goods
and Services Tax Rules 2017 and Circular dated 27th December 2022 bearing
ref. No. 187/ 19/ 2022- GST issued by the Ministry of Finance, Department of
Revenue, Central Board of Indirect Taxes and Customs , GST Policy Wing.
WP No. 44919 of 2026
For Petitioner(s) in both Mr.Meghana Shivakumar
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WP No. 44919 of 2026
petitions:
For Respondent(s) in
both petitions:
Mr.I.Dinesh, Additional Government Pleader
(Taxes)
Common Order
When the matter was taken up for hearing, learned counsel for the
petitioner sought permission of this Court to withdraw the present writ petition.
she has also made an endorsement to that effect in the case bundle.
2. Considering the submission coupled with an endorsement made by the
learned counsel for the petitioner, this writ petition stands dismissed as
withdrawn. No costs. However, liberty is granted to the petitioner to avail
appropriate remedy before the competent forum in the manner known to law.
No costs. Consequently WMP.No.50404 /2026 is ordered.
05-11-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
SK
To
1. the commissioner,
The State of Tamil Nadu
Through the Commercial Tax Department,
Having its office at 4th Floor, Ezhilagam Building,
Kamarajar Road, Chepauk, Chennai - 600 005.
2. Assistant Commissioner (ST)
Sriperumbudur Assessment Circle,
__________
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WP No. 44919 of 2026
Station No. 4/109, Trunk Road,
Chennai - Bangalore Highway, Varadharajapuram - 600 123
3. Commercial Tax Officer
Office of the Assistant of Commissioner ST,
Sriperumbudur Assessment circle,
No. 4/109, Varadharajapuram,
Chennai-Bangalore Highway, Nazarthpet, Chennai 600123
4. The Commissioner of Commercial Taxes
4th Floor, Ezhilagam Building,
Kamarajar Road, Chepauk,
Chennai - 600 005
5. The Joint Commissioner ST
Kanchipuram Division,
Collectorate Office Campus, Kancheepuram 631501.
6. The Union of India
7. Office of the Superintendent of GST and Central Excise
Namakkal Range 782-A2 ,
RSR Complex, Salem Main Road,
Namakkal 637 001
8. Principal commissioner
The office of the commissioner of GST and Central Excise,
Salem Commissionerate,
GST Bhawan, No.1, Foulkes Compound,
Anaimedu, Salem 636 001.
9. The Union of India
Through the Central Board of Indirect Taxes and Customs,
GST Policy Wing, Department of Revenue,
Ministry of Finance.
10.Office of the Superintendent of GST and Central Excise
Namakkal Range 782-A2 ,
RSR Complex, Salem Main Road,
Namakkal 637 001
11.Principal commissioner
The office of the commissioner of GST and Central Excise,
Salem Commissionerate,
GST Bhawan, No.1, Foulkes Compound,
Anaimedu, Salem 636 001
__________
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WP No. 44919 of 2026
KRISHNAN RAMASAMY J.
SK
WP No. 44919 of 2026
AND
WP NO. 44925 OF 2026,WMP NO. 50404 OF 2026
05-11-2026
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WP No. 44919 of 2026
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