BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 21.11.2025 CORAM THE HONOURABLE MS.JUSTICE P.T.ASHA and W.M.P(MD)Nos.8561 to 8563 & 11174 to 11176 of 2018 M/s Sri Kaderi Ambal Mills Limited, HTSC No.46 and 75, Rep. by its Managing Director SV.Pethaperumal, Peratukottai Village, Shanmuganathapuram – 630 374, ..Petitioner in WP(MD)No.9250 of 2018 M/s Nachammai Cotton Mills Limited, HTSC No's 059094610089 & 059094610006 Rep. by its General Manager Mr.S.Srinivasan, Chettinadu, Karaikudi, Sivagangai District.

..Petitioner in WP(MD)No.12295 of 2018 Vs

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

2.Tamil Nadu Generation and Distribution, Corporation Limited (TANGEDCO), Represented by its Chairman and Managing Director, 144, Anna Salai, Chennai – 600 002.

3.The Chief Financial Controller / Revenue, Accounts Branch, Revenue Division, Tamil Nadu Generation and Distribution Corporation Limited (TANGEDCO), 144, Anna Salai, Chennai – 600 002.

4.The Superintending Engineer, Sivagangai Electricity Distribution Circle, Tamil Nadu Generation and Distribution Corporation Limited (TANGEDCO), Sivagangai.

5.Tamil Nadu Electricity Regulatory Commission (TNERC), Rep. by its Secretary, 19-A, Rukmini Lakshmipathy Salai (Marshall's Road), Egmore, Chennai – 600 008.

..Respondents in both petitions Prayer in W.P(MD)No.9250 of 2018: Writ Petition filed under Article 226 of the Constitution of India, praying this Court a Writ of Certiorarified Mandamus to call for the records of the 3rd respondent viz. memo No CFC / REV / FC / REV / AS.3 / D.No 219/15 dated 14/09/2015 and consequential demand of Rs.18,10,218/- by the 4th respondent vide demand notice in Lr No SE / SEDC / SVGA / DFC / HT / AS / F.Audit / d. 78/2016 dated 20/02/2016 in respect of Audit Slip No.10 dated 04/01/2016 alone which leading the unilateral withdrawal of deemed demand relief without prior approval of the 5th respondent and quash the same as illegal.

Prayer in W.P(MD)No.12295 of 2018: Writ Petition filed under Article 226 of the Constitution of India, praying this Court a Writ of Certiorarified Mandamus to call for the records of the 3rd respondent viz. memo No CFC / REV / FC / REV / AS.3 / D.No 219/15 dated 14/09/2015 and consequential demand of Rs.18,10,218/- by the 4th respondent vide demand notice in Lr No SE / SEDC / SVGA / DFC / HT / AS / F.Audit / D.

764/2016 dated 1.6.2018 which leading the unilateral withdrawal of deemed demand relief without prior approval of the fifth respondent and quash the same as illegal and forbear the respondents 1 to 4 from in any manner levying, demanding and/or collecting Deemed Demand charges without applying Deemed Demand Concept as envisaged in Order No.2 dated 15.05.2006 issued by the fifth respondent from the petitioner for procuring energy from Open Access Sources including CPP and third party sources.

In both petitions:

For Petitioner : Mr.Radhakrishnan for Mr.N.Sudalaimuthu For Respondents : Mrs.D.Farjana Ghoushia Spl. Govt. Pleader for R1 & R5 Mr.S.Deenadhayalan Standing Counsel for R2 to R4

COMMON ORDER

Since both the petitioners laid challenge to the orders of cancellation of Deemed Demand Charges passed by the respondents in these writ petitions, they are taken up together for hearing and disposed of by means of this common order.

2. The petitioner in W.P.(MD) No.9250 of 2018 challenges Memo dated

14.09.2015 issued by the third respondent and the consequential demand of Rs.18,10,218/- raised by the fourth respondent, arising out of withdrawal of deemed demand benefit. The withdrawal is based on TANGEDCO Circular dated 29.07.2013, which was issued without approval of the Tamil Nadu Electricity Regulatory Commission and is under challenge in earlier writ petitions filed by the petitioner, in which interim stay is in force. Despite the matter being sub judice, the respondents withdrew the deemed demand benefit for the period from 01.04.2012 to 06/2013. The petitioner was