# M/S.KOSEI MINDA ALUMINUM COMPANY PRIVATE LTD. vs THE PRINCIPAL COMMISSIONER OF COMMERCIAL TAXES

Court: madras High Court
Date: 2026-06-19
Petitioner: M/S.KOSEI MINDA ALUMINUM COMPANY PRIVATE LTD.
Respondent: THE PRINCIPAL COMMISSIONER OF COMMERCIAL TAXES

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1342265)

## Judgment text (excerpt)

WP No. 20231 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 20231 of 2023 and W.M.P.No.19555 of 2023 M/s.Kosei Minda Aluminum Company Private Ltd. Rep. By Its Authorized Signatory, No.20a And 20b, Sipcot Industrial Estate, Growth Centre, Vadakkupattu Village, Oragadam, Kancheepuram District-603 204. ..Petitioner(s) Vs 1. The Principal Commissioner Of Commercial Taxes, Ezhilagam, Chepauk, Chennai-05. 2. State Tax Officer Oragadam Assessment Circle, No.4/109, Chennai Bangalore Highways, Varadharajapuram, Chennai-600 123. ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, to call for the records of the second respondent in the assessment order in CST 1004866/ 2016-17 dated 29.03.2023 and quash the same and direct the second respondent to pass fresh orders by following the circular instructions given by the first respondent in VAT Cell/ 45470/ 2007 (VCC No.1280) dated 25.09.2007 and Circular in VAT Cell/ 41925/ 2007 (VCC No.1193) dated 11.09.2007. __________ Page1 of 7 https://www.mhc.tn.gov.in/judis ( Uploaded

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