WP No. 22601 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22601 of 2026 and W.M.P.Nos.24505 & 24506 of 2026 M/s.MK Aromatics Limited (Represented by its Managing Director, MR.Mahesh Merchant), Plot No.43-47, SIDCO Industrial Estate,Alathur, Kancheepuram - 603 110. ..Petitioner(s) Vs The Assistant Commissioner (State Tax) Thirukazhukundram Assessment Circle, 42, wahab nagar, Thirukazhukundram - 603109. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for records on the files of the Respondent herein in Form GST DRC 07 vide Reference No. ZD331225208574M along with its detailed order both dated 15.12.2025, as so far it relates to the general penalty levied under section 125 of the respective GST Enactment and quash the same. https://www.mhc.tn.gov.in/judis WP No. 22601 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.K.A.Parthasarathy For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** ORDER An order imposing both late fee and general penalty is challenged in this writ petition. 2. Relying on Kandhan Hardware, learned counsel for the petitioner submits that general penalty cannot be imposed after imposing late fee. 3. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for the respondent. 4. In order to maintain consistency, following Kandhan Hardware, the impugned order is set aside only insofar as it pertains to the imposition of general penalty, subject to the discharge of other liabilities under the impugned order. Subject to the above condition, the bank attachment shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 22601 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 24-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner (State Tax) Thirukazhukundram Assessment Circle, 42, wahab nagar, Thirukazhukundram - 603109. https://www.mhc.tn.gov.in/judis WP No. 22601 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 22601 of 2026 and W.M.P.Nos.24505 & 24506 of 2026 24-06-2026 https://www.mhc.tn.gov.in/judis