M/S.Salem Rr Catering Service v. Deputy Commercial Tax Officer

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,

2.The Assistant Commissioner (ST) ..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. Page2 of 6 The Assistant Commissioner (ST) ..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.

¶1The Assistant Commissioner (ST) Guindy Assessment circle, Room No. 253, Second Floor, Integrated Commercial Taxes And Nandanam, Chennai 600 035

¶2Deputy Commercial Tax Officer Guindy, South II Chennai Integrated Commercial Tax Registration Room No 253 2nd Floor, Nandanam, Chennai 600 035

¶3The State Tax Officer Intelligence Group 2 Station No.870/2A, 1st Floor, Kancheepuram High Road, Thimmavaram, Chengalpattu 603 101

¶4The State Tax Officer, Group 1 Office of the Joint Commissioner (ST), No.870/2A, N.S. Garden, Kanchipuram High Road, Thimmavaram, Chengalpattu 603 101 Page3 of 6

¶5The Commercial Tax Officer 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 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.

¶2Ms.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.

¶3Subject 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.

¶4The 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 mmi Page5 of 6 To

1.The Deputy Commercial Tax Officer,

2.The Assistant Commissioner (ST)

3.The State Tax Officer Intelligence Group 2 Station No.870/2A, 1st Floor, Kancheepuram High Road, Thimmavaram, Chengalpattu 603 101

4.The Commercial Tax Officer Chennai South, Chennai WPoNo.o22157oofo2026 SENTHILKUMAR(RAMAMOORTHY(J. mmi WP(Nos.(22151,(22157( and(22192((of(2026

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