IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-02-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and M.P.No.1 of 2015 M/s. Abir Infrastructure Pvt. Ltd., Rep. by Deputy Manager (Accounts) / Authorized Signatory Mr. P.Nagarajan, No.7, Ground Floor, EID Parry Compound, Judge Banglow Road, Cuddalore. ..Petitioner Vs The Assistant Commissioner (CT)

Cuddalore (Town) Assessment Circle, Cuddalore.

..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records comprised in impugned intimation/order in TIN:33454383759/2010-2011 dated 24.06.2015 on the file of the respondent and quash the same.

For Petitioner: Mr. K.Magesh For Respondent: Mr. T.N.C. Kaushik, Addl. Govt. Pleader

ORDER

Order dated 24.06.2015 is challenged in this writ petition inter alia on the ground that Section 6 of the Tamil Nadu Value Added Tax Act, 2006 (the TNVAT Act) is invalid.

2. In all fairness, learned counsel for the petitioner has handed over a copy of the judgment of the Division Bench of this Court in W.P.Nos.11234 & 11235 of 2015, dated 14.12.2023, Abir Infrastructure Pvt. Ltd., v. State of Tamil Nadu an