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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-08-2026 CORAM THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MRS.JUSTICE N. MALA TC No. 16 of 2026 and CMP No. 13335 of 2026, and WP Nos.22588, 22591, 22592, 22590, 22594 & 22595 of 2026 M/s.Bharat Heavy Electricals Limited Represented by its Head of Indirect Taxation Mrs. D. Jessila T. Rani, Kailasapuram, Trichy 14. ..Petitioner Vs The State of Tamil Nadu Represented by Assistant Commissioner, Thiruverumbur Assessment Circle, Trichy.

..Respondent WP Nos.22588, 22591, 22592, 22590, 22594 & 22595 of 2026 M/s. Bharat Heavy Electricals Limited Represented by its Head of Indirect Taxation Mrs. D. Jessila T. Rani, Kailasapuram, Trichy 14. ..Petitioner Vs

1. The Assistant Commissioner (CT), Thiruverumbur Assessment Circle, Trichy.

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2. Appellate Deputy Commissioner (CT)

Trichy

3. The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore 18.

..Respondents PRAYER in TC No. 16 of 2026: Tax Case (Revision) is filed under Section 60(1) of TNVAT Act, 2006, to revise the order of the Sales Tax Appellate Tribunal Additional Bench, Coimbatore-18 in C.T.A. No.53 of 2022, dated

22.07.2025.

WP No. 22588 of 2026 Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the 3^rd respondent herein in CTMP 53 of 2025 dated 10.12.2025, arising out of the order of the 3^rd Respondent herein in CTA 52 of 2022 dated 22.07.2025, quash the same, while directing the 3^rd Respondent to re-dispose the application for rectification filed by the petitioner on 25.08.2025.

WP No. 22591 of 2026 Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records on the files of the 3^rd Respondent herein in CTMP 55 of 2025 dated 10.12.2025, arising out of the order of the 3^rd Respondent herein in CTA 54 of 2022 dated 22.07.2025 , quash the same, while directing the 3^rd Respondent to re - dispose the application for rectification filed by the Petitioners on 25.08.2025.

WP No. 22592 of 2026 Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records on Page2 of 14 the files of the 3^rd Respondent herein in CTMP 54 of 2025 dated10.12.2025, arising out of the order of the 3^rd Respondent herein in CTA 53 of 2022 dated 22.07.2025 , quash the same, while directing the 3^rd Respondent to re - dispose the application for rectification filed by the Petitioners on 25.08.2025 or pass.

WP No. 22590 of 2026 Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records on the files of the 3^rd Respondent herein in CTMP 56 of 2025 dated10.12.2025, arising out of the order of the 3^rd Respondent herein in CTA 55 of 2022 dated 22.07.2025 , quash the same, while directing the 3^rd Respondent to re - dispose the application for rectification filed by the Petitioners on 25.08.2025or pass.

WP No. 22594 of 2026 Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records on the files of the 3^rd Respondent herein in CTMP 57 of 2025 dated 10.12.2025, arising out of the order of the 3^rd Respondent herein in CTA 56 of 2022 dated 22.07.2025, quash the same, while directing the 3^rd Respondent to re - dispose the application for rectification filed by the Petitioners on 25.08.2025 or pass.

WP No. 22595 of 2026 Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records on the files of the 3^rd Respondent herein in CTMP 58 of 2025 dated10.12.2025, arising out of the order of the 3^rd Respondent herein in CTA 57 of 2022 dated 22.07.2025, quash the same, w