WP No. 26767 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26767 of 2026 and WMP.Nos.29279 & 29282 of 2026 GRT Hotels and Resorts Private Limited, Rep by its Vice – President Mr. K. Suriyanarayanan, No. 134-136, Usman Road, Thiyagaraya Nagar, Chennai 600 017, Tamil nadu. ..Petitioner Vs 1.Deputy Commissioner (ST) Central Zone III PAPJM Building, 3rd Floor, No.1 Greams Road, Egmore, Chennai 600 006. 2.The Assistant Commissioner (ST) T.Nagar Assessment circle, No. 46, Mylapore Taluk office building, Greenways road, Chennai. 3.Commercial Tax officer T.Nagar, Zone-VI Chennai Central, Chennai. 4.Joint Commissioner O/o Commissioner of GST Central Excise Chennai South Commissionerate, MHU Complex, No.692, 5th Floor, Anna Salai, Nandanam, Chennai. 5.The Deputy Commissioner (CT) - LTU 4th Floor, Integrated Commercial Taxes Department, Nandanam, Chennai. ..Respondents __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 26767 of 2026 Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the 1st Respondent herein in Impugned notice issued in GSTIN : 33AACG360881ZD dated 13.05.2026 for the period 2017-18 to March 2021 and quash the same. For Petitioner: Ms. G Vardini Karthik For R1 to R3 & R5: For R4: Mr. R. Sethu Prabakaran Government Counsel (Tax) Mr. K.S.Ramasamy Senior Standing Counsel ORDER Consequential recovery notice is challenged herein. Since the writ petition relating to the assessment order was disposed of by setting aside such order, this writ petition has been rendered infructuous and is consequently closed. The connected miscellaneous petitions are also closed. There will be no order as to costs. 27-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1.Deputy Commissioner (ST) Central Zone III PAPJM Building, 3rd Floor, No.1 Greams Road, Egmore, Chennai 600 006. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26767 of 2026 2.The Assistant Commissioner (ST) T.Nagar Assessment circle, No. 46, Mylapore Taluk office building, Greenways road, Chennai. 3.Commercial Tax officer T.Nagar, Zone-VI Chennai Central, Chennai. 4.Joint Commissioner O/o Commissioner of GST Central Excise Chennai South Commissionerate, MHU Complex, No.692, 5th Floor, Anna Salai, Nandanam, Chennai. 5.The Deputy Commissioner (CT) - LTU 4th Floor, Integrated Commercial Taxes Department, Nandanam, Chennai. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26767 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26767 of 2026 and WMP.Nos.29279 & 29282 of 2026 27-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis