Madras High Court
WP/37954/2026 of National Public School Vs Superintendent of GST and C Excise HPU on 30 September 2026
WP No. 37954 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37954 of 2026
and W.M.P. Nos.42621 and 42622 of 2026
CNR: {HCMA012200202026}
M/s. National Public School Citizen
Education Society Represented by its
Chairman Dr.K.P.Gopalakrishnan
No 228, Avvai Shanmugum Road
Chennai – 600 086.
..Petitioner
Vs
Superintendent of GST and C Excise HPU
O/o.The Principal Commissioner of CGST and Central Excise, Chennai North Commissionerate No.26/1,Mahatma Gandhi Road, Chennai-600 034
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned Show Cause Notice No.
GEXCOM/AE/INV/GST/11404/2026 dated 29.08.2026 issued by the Respondent and quash the same.
For Petitioner:
Mr.Amit Anand Deshpande
for M/s.Derrick Sam
For Respondent:
Mr.Su.Srinivasan,
Senior Standing Counsel
Mr.J.Harikrishna,
Junior Standing Counsel
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ORDER
A show cause notice dated 29.08.2026 is assailed primarily on the ground that such notice pertains to multiple assessment periods.
WP No. 37954 of 2026
2. Mr.Su.Srinivasan, learned Senior Standing Counsel and Mr.J.Harikrishna, learned Junior Standing Counsel, accept notice on behalf of the respondent.
3. A Division Bench of this Court is currently examining whether a common assessment can be made in relation to multiple assessment periods. Pending decision of the Division Bench, wherever similar contention was raised, limited protection against recovery was granted. Therefore, the petitioner may respond to the show cause notice and the respondent may conclude the adjudication. Until the Division Bench decides the legal issue, no recovery measures pursuant thereto shall be taken by the respondent. All contentions are left open to the petitioner.
4. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 30.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Superintendent of GST and C Excise HPU O/o.The Principal Commissioner of CGST and Central Excise, Chennai North Commissionerate No.26/1,Mahatma Gandhi Road, Chennai-600 034
WP No. 37954 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37954 of 2026 30.09.2026