Madras High Court
Tvl. Southern Solid Waste Management ... vs The Assistant Commissioner ... on 15 April, 2026
Author: D.Bharatha Chakravarthy
Bench: D.Bharatha Chakravarthy
W.P(MD)Nos.10247 to 10250 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
Dated: 15.04.2026
CORAM
THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY
W.P(MD)Nos.10247, 10248, 10249 and 10250 of 2026
and
W.M.P(MD)Nos.8048, 8177, 8051 and 8188 of 2026
W.P(MD)No.10247 of 2026
Tvl. Southern Solid Waste Management Service
Pottavilai
Kootamavu
Mulagumoodu
Kanniyakumari - 629 167. ... Petitioner
Vs.
The Assistant Commissioner (Inspection)(ST)(IU),
O/o. The Joint Commissioner (ST)(IU),
Tirunelveli. ...Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Certiorari, calling for the impugned
assessment order on the file of respondent vide GSTIN
33AIGPJ3029E2ZQ/2018-19 dated 24.12.2025 and rectification order in
GSTIN 33AIGPJ3029E2ZQ dated 06.02.2026 and quash the same as
illegal and devoid of merits and pass such further or other orders as this
Honble Court may deem fit and proper in the circumstances of the case
1
https://www.mhc.tn.gov.in/judis
W.P(MD)Nos.10247 to 10250 of 2026
and thus render justice.
W.P(MD)No.10248 of 2026
Tvl. Southern Solid Waste Management Service
Pottavilai
Kootamavu
Mulagumoodu
Kanniyakumari - 629 167. ... Petitioner
Vs.
The Assistant Commissioner (Inspection)(ST)(IU),
O/o. The Joint Commissioner (ST)(IU),
Tirunelveli. ...Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Certiorari calling for the impugned
assessment order on the file of respondent vide GSTIN
33AIGPJ3029E2ZQ/2019-20 dated 09.01.2026 and rectification order in
GSTIN 33AIGPJ3029E2ZQ dated 06.02.2026 and quash the same as
illegal and devoid of merits and pass such further or other orders as this
Honble Court may deem fit and proper to the circumstances of the case
and thus render justice.
W.P(MD)No.10249 of 2026
Tvl. Southern Solid Waste Management Service
Pottavilai
Kootamavu
Mulagumoodu
Kanniyakumari - 629 167. ... Petitioner
2
https://www.mhc.tn.gov.in/judis
W.P(MD)Nos.10247 to 10250 of 2026
Vs.
The Assistant Commissioner (Inspection)(ST)(IU),
O/o. The Joint Commissioner (ST)(IU),
Tirunelveli. ...Respondent
Prayer: Writ Petition, filed under Article 226 of the Constitution of
India, praying this court to issue a Writ of Certiorari calling for the
impugned assessment order on the file of respondent vide GSTIN
33AIGPJ3029E2ZQ/2020-21 dated 09.01.2026 and rectification order in
GSTIN 33AIGPJ3029E2ZQ dated 06.02.2026 and quash the same as
illegal and devoid of merits and pass such further or other orders as this
Honble Court may deem fit and proper to the circumstances of the case
and thus render justice.
W.P(MD)No.10250 of 2026
Tvl. Southern Solid Waste Management Service
Pottavilai
Kootamavu
Mulagumoodu
Kanniyakumari - 629 167. ... Petitioner
Vs.
The Assistant Commissioner (Inspection)(ST)(IU),
O/o. The Joint Commissioner (ST)(IU),
Tirunelveli. ...Respondent
3
https://www.mhc.tn.gov.in/judis
W.P(MD)Nos.10247 to 10250 of 2026
Prayer: Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of CERTIORARI calling for the
impugned assessment order on the file of respondent vide GSTIN
33AIGPJ3029E2ZQ/2021-22 dated 09.01.2026 and rectification order in
GSTIN 33AIGPJ3029E2ZQ dated 06.02.2026 and quash the same as
illegal and devoid of merits and pass such further or other orders as this
Honble Court may deem fit and proper to the circumstances of the case
and thus render justice.
For Petitioner :Mr.Raja Karthikeyan
(in all cases)
For Respondent :Mr.R.Suresh Kumar
Additional Government Pleader
(in all cases)
COMMON ORDER
By this common order all the writ petitions are being disposed of.
2. These writ petitions have been filed challenging the impugned order of assessment and rectification order dated 09.01.2026 and 06.02.2026 respectively.
4https://www.mhc.tn.gov.in/judis W.P(MD)Nos.10247 to 10250 of 2026
3. Upon hearing the learned counsel appearing for the petitioners and perusing the material records of the case, it is seen that the liability has been imposed on the ground that the goods supplied by the petitioners to the municipality and other local authorities cannot be treated as exempt, inasmuch as the services provided by the petitioners are accompanied by other taxable supplies.
4. The contention of the learned counsel for the petitioners is that, when services are supplied to a local authority in the discharge of its functions under Article 243G of the Constitution of India, the same are exempt. Upon perusal of the impugned order, it is seen that the same has been passed on the ground that the taxpayer did not produce supporting documents in support of the claim. It is further seen that several documents, ranging from tender notifications to bank statements— totalling about 2018 documents—were called for by the Revenue Authorities.
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5. It is the contention of the learned counsel for the petitioners that the petitioners became aware of the personal hearing opportunity only belatedly and, therefore, could not avail the same.
6. Considering the overall facts and circumstances of the case, and the fact that the petitioners now plead that they are ready and willing to produce the majority of the documents in their possession, and further contend that, if given an opportunity, they can establish that their services of supplying manpower to the municipality for the purpose of solid waste management are exempt from tax, I am of the view that one more opportunity may be granted to the petitioners.
7. In view thereof, these writ petitions are allowed on the following terms:-
i. The impugned order of assessment and rectification order dated 09.01.2026 and 06.02.2026 shall stand set aside and the matters are remanded back to the file of the respondent for fresh 6 https://www.mhc.tn.gov.in/judis W.P(MD)Nos.10247 to 10250 of 2026 consideration.
ii. Within a period of two weeks from the date of receipt of a web copy of the order, the petitioners shall file such additional reply and produce all the documents that are sought for by the respondents whichever the petitioner is in possession and it is for the respondents to consider the matter afresh and pass orders in accordance with the law.
iii. No costs. Consequently, connected miscellaneous petitions are closed.
15.04.2026 Index: Yes Speaking Order: Yes Neutral Citation: No rgm To The Assistant Commissioner (Inspection)(ST)(IU), O/o. The Joint Commissioner (ST)(IU), Tirunelveli.
7https://www.mhc.tn.gov.in/judis W.P(MD)Nos.10247 to 10250 of 2026 D.BHARATHA CHAKRAVARTHY, J.
rgm W.P(MD)Nos.10247, 10248, 10249 and 10250 of 2026 and W.M.P(MD)Nos.8048, 8177, 8051 and 8188 of 2026 15.04.2026 8 https://www.mhc.tn.gov.in/judis