W.P.No.44123 of 2025 and W.M.P.Nos.50111 and 50113 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 27.11.2025 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.44123 of 2025 and W.M.P.Nos.50111 and 50113 of 2025 M/s.SMITHTECH INDUSTRIES, DP-102 SP, Ambattur Ind.Estate, Ambattur, Chennai – 600 058. Rep.by its Partner Mr.Vijayakumar ... Petitioner Vs. The Assistant Commissioner [ST], Ambattur Industrial Estate Assessment Circle, Integrated Commercial Taxes Building, 3rd Floor, Nandanam, Chennai – 600 035. ….Respondent 11 Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in reference in ZD330525227753E dated 21.05.2025 for the year 2020-2021, quash the same. For Petitioner : Mr.R.Swarnavel For Respondent : Mrs.P.Selvi, Government Advocate ____________ Page No. 1 of 6 https://www.mhc.tn.gov.in/judis W.P.No.44123 of 2025 and W.M.P.Nos.50111 and 50113 of 2025 ************ O R D E R In this writ petition, the petitioner has challenged the order dated 21.05.2025 passed by the Assistant Commissioner (ST), Ambattur. By the impugned order, a sum of Rs. 2,91,144.18 has been confirmed towards penalty and fees. No amount has been demanded towards tax. The breakup of the aforesaid amount is as under: (i) Penalty - Rs. 50,000/- (ii) Late Fee – Rs.2,41,144.18/- ------------------- Total Rs.2,91,144.18/- ------------------- 2. The learned c ounsel for the petitioner sub mits that an o v erlapping de mand towards penalty and interest was also confirmed vide a separate order dated 2 6.05.202 3, and that the petitioner has c o mplied with the sa me on 08.09.2025. In this c onnection, reference was drawn to DRC-03 dated 08.09.2025. 3 . The learned counsel for the respondent also c onfirms that there is likely an o verlap insofar as the penalty of Rs. 50,000/- is concerned. The only ____________ Page No. 2 of 6 https://www.mhc.tn.gov.in/judis W.P.No.44123 of 2025 and W.M.P.Nos.50111 and 50113 of 2025 a m ount that presently re mains unpaid is Rs. 2,4 1, 144. 18/- to wards late fee, as per the impugned order. 4 . The learned counsel for the petitioner sub mits that the petitioner is unable to upload the return in vie w of the subsequent order dated 2 6.05.20 2 3. The late fee for belated filing of the return is required to be paid by the petitioner under Section 47 of the Inco me Tax Act. 5 . Considering the above, this writ petition is disposed of by re mitting the matter back to the respondent, subject to the petitioner depositing a sum of Rs. 2,4 1, 144. 18/- to wards late fee as imposed in the impugned order. The respondent shall pass a fresh order insofar as the late fee is concerned and determine the c orrect a m ount payable by the petitioner. 6 . Taking note of the actual delay, the above exercise shall be c o mpleted within a period of two m onths fro m the date of receipt of a copy of this order. The petitioner may file such petitions or representations in support of the defence, if any. No c osts. Consequently, the connected W.M.Ps are closed. ____________ Page No. 3 of 6 https://www.mhc.tn.gov.in/judis W.P.No.44123 of 2025 and W.M.P.Nos.50111 and 50113 of 2025 27.11.2025 nvi Neutral Citation : Yes / No To: The Assistant Commissioner [ST], Ambattur Industrial Estate Assessment Circle, Integrated Commercial Taxes Building, 3rd Floor, Nandanam, Chennai – 600 035. ____________ Page No. 4 of 6 https://www.mhc.tn.gov.in/judis W.P.No.44123 of 2025 and W.M.P.Nos.50111 and 50113 of 2025 C.SARAVANAN, J. nvi W.P.No.44123 of 2025 and W.M.P.Nos.50111 and 50113 of 2025 ____________ Page No. 5 of 6 https://www.mhc.tn.gov.in/judis W.P.No.44123 of 2025 and W.M.P.Nos.50111 and 50113 of 2025 27.11.2025 ____________ Page No. 6 of 6 https://www.mhc.tn.gov.in/judis