Madras High Court
WP/39403/2026 of M/s.Jagadhguru Technology Services Private Limited Vs The Assistant Commissioner (ST) on 26 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP Nos. 39403, 36171 and 41415 of 2026
and WMP Nos.44267, 44268, 40461, 40463, 46594 and 46596 of 2026
CNR:{HCMA011892722026}
M/s.Jagadhguru Technology Services Private Limited, Represented by its Director, R.Meenkashi priya, Flat No.14, Rams Apartments,No.23, Lake View Road,West Mambalam, Chennai - 600033.
..Petitioner in all W.Ps.
Vs
The Assistant Commissioner (ST),
Kodambakkam Assessment Circle, No.1, 4th floor, PAPJM (Annex) Building, Greams Road, Chennai – 600006.
..Respondent in
W.P.Nos.39403 and
36171 of 2026
The Assistant Commissioner (ST)
Kodambakkam Assessment Circle,
No.1, 4th Floor, PAPJM (Annex) Building, Greams Road, Chennai – 600 006.
..Respondents in
W.P.No.41515 of 2026
records of the order passed by the respondent in Order No 2020-21/AABCJ2813Q along with DRC-07 in Reference No.
ZD331023201915X dated 30.10.2023 and the consequential notice for recovery vide GSTIN 33ABCJ2813Q1ZH dated 30.07.2026 and quash the same as it is in gross violation of principles of natural justice, judicial discipline, is arbitrary, perverse and violative of Articles 14 and 19(1)(g) of the Constitution and direct the respondent to hear the matter on merits and to pass such further or other order(s) as this Honorable Court may deem fit and proper in the facts and circumstances of the case and thus render justice.
records of the order passed by the respondent in Order No.
2018-19/AABCJ2813Q along with FORM GST DRC-07 Reference No.
ZD3307231285877 dated 28.07.2023 and quash the same as it is in gross violation of principles of natural justice, judicial discipline, is arbitrary, perverse and violative of Articles 14 and 19(1)(g) of the Constitution and direct the respondent to hear the matter on merits and to pass records of the order passed by the 1ST Respondent in GSTIN
33AABCJ2813Q1ZH /2018-2019 dated 29.04.2024 along with Form GST
DRC-07 Reference No. ZD330424244510V dated 30.04.2024 and the
consequential notice for recovery vide GSTIN 33AABCJ2813Q1ZH dated 30.07.2026 issued by the 2nd respondent and quash the same as it is in gross violation of principles of natural justice, judicial discipline, is arbitrary, perverse and violative of Articles 14 and 19(1)(g) of the Constitution and direct the 1st respondent to hear the matter on merits and to pass such further or other orders as this Honorable Court may deem fit and proper in the facts and circumstances of the case and thus render justice.
For Petitioner(s):
in all W.Ps.
Ms. Nivithra S.
For Respondent(s):
in all W.Ps.
Mr. I. Dinesh
Additional Government Pleader (T)
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COMMON ORDER
The present Writ Petitions have been filed challenging the recovery notice dated 30.07.2026 issued by the respondent.
2. The learned counsel for the petitioner submits that the petitioner has already remitted the entire tax liabilities, and the challenge now pertains solely to the recovery of interest levied on the delayed payments. The learned counsel seeks time for the petitioner to pay the interest amount across all the petitions.
3. In response, the learned Additional Government Pleader (Taxes) appearing for the respondents leaves the matter to the discretion of this Court.
4. Considering the facts and circumstances of the case and the submissions made by the learned counsel appearing on either side, and noting that the entire tax liabilities have already been deposited, this Court permits the petitioner to pay the interest demanded in respect of all cases, as specified in the recovery notice dated 30.07.2026, within a period of eight (8) weeks from the date of receipt of a copy of this order.
5. With the above direction, these Writ Petitions stand disposed of. There shall be no order as to costs.W.M.P. Nos. 44267, 40461, and 46594 of 2026, filed to dispense with the production of the original impugned orders, are allowed. Consequently, the other connected Miscellaneous Petitions are closed. 26-10-2026 Asi
To
1. The Assistant Commissioner (ST), Kodambakkam Assessment Circle, No.1, 4th Floor, PAPJM (Annex) Building, Greams Road, Chennai – 600006.
2. The Assistant Commissioner (ST) Kodambakkam Assessment Circle, No.1, 4th Floor, PAPJM (Annex) Building, Greams Road, Chennai – 600 006.
KRISHNAN RAMASAMY J. Asi WP Nos. 39403, 36171 and 41415 of 2026 and WMP Nos.44267, 44268, 40461, 40463, 46594 and 46596 of 2026 26-10-2026