# M/s.Niivedhaa Engineering vs The State Tax Officer (Roving Squad - III)

Court: madras High Court
Date: 2026-06-22
Petitioner: M/s.Niivedhaa Engineering
Respondent: The State Tax Officer (Roving Squad - III)

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343589)

## Judgment text (excerpt)

WP No. 21312 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 21312 & 21316 of 2026 & WMP Nos.23059, 23060, 23065 & 23066 of 2026 M/s.Nivedhaa Engineering Rep. by its Managing Partner, G.Gurumoorthi, No.3/638, North Street, Kodiyalathur,Thirukkuvalai, Nagapattinam District. ..Petitioner(s) Vs 1. The State Tax Officer (Roving Squad - III) Office of the Joint Commissioner (State Tax) Intelligence, Thiruvarur Division, No.3/216, Pavithra Manickam Main Road, Thiruvarur District. 2. The Secretary to Government Commercial Taxes and Registration Department,Fort St. George, Chennai 600 009. 3. The Additional Chief Secretary to Government Finance Department, Fort St.George, Chennai - 600 009. 4. The District Collector/Chairman District Rural Development Agency, Nagapattinam, Nagapattinam District. 5. The District Collector/Chairman District Rural Development Agency,Tiruvarur,Tiruvarur District. ..Respondents in WP No.21312/2026 __________ Page1 of 7 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 06:18:19 pm ) WP No. 21312 of 2026 1.The State Tax Officer (Roving Squad - III) Office of the Joint Commis

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