WP No. 22157 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 22151, 22157 and 22192 of 2026 and W.M.P. Nos.24035, 24037, 24042, 24044, 24094 and 24095 of 2026 W.P. No.22151 of 2026 M/s.Salem RR Catering Service Rep. by its Sole Proprietor and Authorised Signatory, D6, T.V.K. Street, Industrial Estate, Guindy, Chennai-600 032 ..Petitioner Vs 1.Deputy Commercial Tax Officer, Guindy Assessment Circle, Room No.253, Second Floor, Integrated Commercial Taxes and Registration Department Building, Nandanam, Chennai-600 035 2.The Assistant Commissioner (ST) Guindy Assessment Circle, Room No.253, Second Floor, Integrated Commercial Taxes and Registration Department Building, Nandanam, Chennai-600 035 ..Respondents W.P. No.22157 of 2026 M/s.Salem RR Catering Service Rep. by its Sole Proprietor and Authorised Signatory, D6, T.V.K. Street, Industrial Estate, Guindy, Chennai-600 032 ..Petitioner Vs. https://www.mhc.tn.gov.in/judis WP No. 22157 of 2026 __________ Page2 of 6 The Assistant Commissioner (ST) Guindy Assessment Circle, Room No.253, Second Floor, Integrated Commercial Taxes and Registration Department Building, Nandanam, Chennai-600 035 ..Respondent W.P. No.22192 of 2026 M/s.Salem RR Catering Service Rep. by its Sole Proprietor and Authorised Signatory, D6, T.V.K. Street, Industrial Estate, Guindy, Chennai-600 032, ..Petitioner vs. 1. The Assistant Commissioner (ST) Guindy Assessment circle, Room No. 253, Second Floor, Integrated Commercial Taxes And Registration Department Building, Nandanam, Chennai 600 035 2. Deputy Commercial Tax Officer Guindy, South II Chennai Integrated Commercial Tax Registration Room No 253 2nd Floor, Nandanam, Chennai 600 035 3. The State Tax Officer Intelligence Group 2 Chengalpattu Intelligence Division, Station No.870/2A, 1st Floor, Kancheepuram High Road, Thimmavaram, Chengalpattu 603 101 4. The State Tax Officer, Group 1 Office of the Joint Commissioner (ST), Chengalpattu Intelligence Division, No.870/2A, N.S. Garden, Kanchipuram High Road, Thimmavaram, Chengalpattu 603 101 https://www.mhc.tn.gov.in/judis WP No. 22157 of 2026 __________ Page3 of 6 5. The Commercial Tax Officer Chengalpattu Intelligence Division, Chennai South, Chennai ..Respondents WP No. 22151 of 2026: Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari calling for the records relating to the Impugned Order No. GSTIN. 33ADWPT1326P1ZT/ 2018-19 dated 09.04.2024 in Form GST DRC-07 bearing Reference No. ZD3304240725600 passed by the 1st Respondent and to quash the same. WP No. 22157 of 2026: Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari calling for the records relating to the Impugned Order No. GSTIN. 33ADWPT1326P1ZT/ 2019-20 dated 19.07.2024 in Form GST DRC-07 bearing Reference No. ZD330724234742G passed by the Respondent and to quash the same. WP No. 22192 of 2026 Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus calling for the records relating to the Recovery Notice dated 21.04.2026 bearing reference No. GSTIN. 33ADWPT1326P1ZT/2018-19 to 2024-25 issued by the 1st Respondent and to quash the same and direct the 1st Respondent not to recover any amount pursuant to the Recovery Notice dated 21.04.2026. For Petitioner: Mr.Raghavan Ramabadran in all WPs For Respondents: Ms.G.Dhana Madhri, Government Counsel (Tax) in all WPs https://www.mhc.tn.gov.in/judis WP No. 22157 of 2026 __________ Page4 of 6 COMMON ORDER In W.P. Nos.22151 and 22157 of 2026, orders in original imposing interest on the petitioner are challenged on the ground that interest liability was discharged. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for the respondents. She submits that the assertion made that the interest was paid is liable to be verified. 3. Subject to verifying and confirming that interest liability was indeed discharged by the petitioner, the recovery notice dated 21.04.2026 impugned in W.P.No.22192 of 2026 is set aside partly insofar as it relates to the interest demand forming the subject of W.P.Nos.22151 and 22157 of 2026. 4. The writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 22.06.2026 Index: Yes/No Neutral Citation: Yes/No mmi https://www.mhc.tn.gov.in/judis WP No. 22157 of 2026 __________ Page5 of 6 To 1.The Deputy Commercial Tax Officer, Guindy Assessment Circle, Room No.253, Second Floor, Integrated Commercial Taxes and Registration Department Building, Nandanam, Chennai-600 035 2.The Assistant Commissioner (ST) Guindy Assessment Circle, Room No.253, Second Floor, Integrated Commercial Taxes and Registration Department Building, Nandanam, Chennai-600 035 3.The State Tax Officer Intelligence Group 2 Chengalpattu Intelligence Division, Station No.870/2A, 1st Floor, Kancheepuram High Road, Thimmavaram, Chengalpattu 603 101 4.The Commercial Tax Officer Chengalpattu Intelligence Division, Chennai South, Chennai https://www.mhc.tn.gov.in/judis WP No. 22157 of 2026 __________ Page6 of 6 SENTHILKUMAR RAMAMOORTHY J. mmi WP Nos. 22151, 22157 and 22192 of 2026 22.06.2026 https://www.mhc.tn.gov.in/judis