In September, 2020 hours after actor Suriya pointed out that judges handled court cases via video conferencing but ordered students to write NEET exams in person, Madras high court justice SM Subramaniam wrote to the Chief Justice seeking criminal contempt proceedings against the actor. While the HC did find the actor's comments to be 'ignorant and unnecessary', they let him off the hook, observing that they did not see the need for a step as drastic as justice SM Subramaniam's letter for this incident. 

In July 2021, the same justice SM Subramanian passed a strongly worded judgment against actor Vijay on a 9 year old petition of the actor's asking for entry tax exemption on his Rolls Royce Ghost. The judge was particularly unhappy with Vijay not disclosing his acting profession and setting a wrong example for fans; one of the lines in his order read, "Tax-evasion is to be construed as anti-national habit, attitude and mind-set and unconstitutional". 

In August 2021, justice SM Subramaniam, on a mirror Rolls Royce case for Dhanush ordered the actor to pay up an entry tax of Rs. 30.33 lakh within 2 days' time and said that litigants must avoid the practice of filing cases seeking exemption and then suddenly agree to pay the money after many years. He also pointed out that just like Vijay, Dhanush was guilty of suppression of facts since he had not mentioned his profession in his affidavit.

There was no case for Suriya, Dhanush withdrew his petition but Vijay's Rolls Royce case is still ongoing, because the actor's side filed another complaint alleging that the judge's statements were targetted and insulting. Though Vijay went on to pay the tax-amount in full, he wants the criticisms in the single judge's verdict to be removed.

Vijay's case came up for hearing today his side argued that the single judge's anti-national comment for Vijay is wrongful since only entry tax was pending and not all other taxes. They added the car was bought with hard earned money and not only in his case but also in the case of actors Dhanush and Surya the personal attacks were unnecessary, and there is no need to mention the profession in the case documents.