WP No. 21610 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21610 of 2026 and W.M.P.Nos.23403 & 23405 of 2026 Tvl.JRV Agency Represented by Its Proprietor Mrs.Sathya Thangaraj S.F.No.372/2C-1, Bharath Petroleum Dealer, Danishpet Main Road, Kadayampatty, Salem - 636351 ..Petitioner(s) Vs 1. Assistant Commissioner (ST) Omalur Assessment Circle, Salem Zone-2, Salem. 2. The Bank Manager Indian Overseas Bank, Kadayampatty Branch, No.1A, Danishpet Main Road, Kadayampatti, Omalur Taluk, Salem 636 351 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for the impugned Order dated 17.06.2025 in Form GST DRC-07 bearing Reference No.ZD3306251635848 along with its annexure in Petitioner’s GSTIN 33IGHPS6210M2ZZ for the FY 2021-2022 passed by the 1st respondent and quash the same. https://www.mhc.tn.gov.in/judis WP No. 21610 of 2026 __________ Page2 of 4 For Petitioner(s): M/s.Sathiyaraj E. S.elvin Niha For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********** ORDER An order imposing both late fee and penalty for non-filing of annual returns is assailed in this writ petition. 2. Learned counsel for the petitioner submits that this Court held in M/s.Kandan Hardware Mart rep. By its Proprietor E.Palani vs. The Assistant Commissioner (ST) (FAC), Park Town Assessment Circle, Chennai – 600 003 [(2026) 38 Centax 332 (Mad.)] that general penalty cannot be imposed after imposing a late fee. 3. On perusal of the impugned order, it is noticeable that late fee has been imposed for the period of delay of 730 days. No case is made out to interfere with the imposition of late fee. As regards penalty, as contended by learned counsel for the petitioner, this Court held in Kandan Hardware that general penalty under Section 125 of the applicable GST enactments cannot be imposed https://www.mhc.tn.gov.in/judis WP No. 21610 of 2026 __________ Page3 of 4 after imposing a late fee. Following the said position, the impugned order is set aside only insofar as it pertains to imposition of penalty. 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. 16-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. Assistant Commissioner (ST) Omalur Assessment Circle, Salem Zone-2, Salem. 2. The Bank Manager Indian Overseas Bank, Kadayampatty Branch, No.1A, Danishpet Main Road, Kadayampatti, Omalur Taluk, Salem 636351 https://www.mhc.tn.gov.in/judis WP No. 21610 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 21610 of 2026 and W.M.P.Nos.23403 & 23405 of 2026 16-06-2026 https://www.mhc.tn.gov.in/judis