WP Nos. 23189 & 23213 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 23189 & 23213 of 2026 and WMP.Nos.25140, 25141, 25145, 25167 & 25172 of 2026 M/s.Gowtham Feeds, Represented by its Proprietor Tvl.Marimuthu Selvaraju No.2/112-1, Thokkathampalayam Thummangurichi PO Namakkal 637003 GSTIN 33BDHPS4649Q1ZQ. ..Petitioner in both WPs. Vs 1. The State Tax Officer Namakakl (Town) Assessment Circle, No 67/7, Integrated Commercial Tax building, Mohanur Road, Namakkal 637 001. 2. The Assistant Commissioner (ST)(FAC) Namakkal Town Assessment Circle, No.67/7 1st floor Integrated Commercial Tax Building, Mohanur Road, Namakkal 637 001. ..Respondents in W.P.No.23189 of 2026 The State Tax Officer Namakakl (Town) Assessment Circle, No 67/7, Integrated Commercial Tax building, Mohanur Road, Namakkal 637 001. .. Respondent in W.P.No.23213 of 2026 Prayer in W.P.No.23189 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records on the files of the 1st Respondent pertaining to impugned order passed in GSTIN : 33BDHPS4649Q1ZQ/2018-19 dated 21.11.2025, https://www.mhc.tn.gov.in/judis WP Nos. 23189 & 23213 of 2026 __________ Page2 of 4 quash the same as illegal and consequently direct the 1st Respondent to consider the matter afresh after providing opportunity of hearing and in the light of the judgment rendered by this Honble Madurai Bench of Madras High Court in Tvl.RPG Traders Vs. State Tax Officer in W.P. (MD) No.35398 of 2025 dated 12.12.2025, to dispose the case on merits. Prayer in W.P.No.23213 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records on the files of the Respondent pertaining to impugned order passed in GSTIN : 33BDHPS4649Q1ZQ/2021-22 dated 08.04.2025, quash the same as illegal and consequently direct the 1st Respondent to consider the matter afresh after providing opportunity of hearing and in the light of the judgment rendered by this Hon’ble Madurai Bench of Madras High Court in Tvl.RPG Traders Vs. State Tax Officer in W.P. (MD) No.35398 of 2025 dated 12.12.2025, to dispose the case on merits. In both WPs. For Petitioner: Mr. S. Rajesh For Respondents: Mr. R. Sethu Prabakaran Government Counsel (Tax) COMMON ORDER In both these writ petitions, the impugned orders are assailed insofar as it pertains to the imposition of general penalty. 2. Relying on M/s.Kandan Hardware Mart rep. By its Proprietor E.Palani vs. The Assistant Commissioner (ST) (FAC), Park Town https://www.mhc.tn.gov.in/judis WP Nos. 23189 & 23213 of 2026 __________ Page3 of 4 Assessment Circle, Chennai – 600 003 [(2026) 38 Centax 332 (Mad.)] (Kandan Hardware) and other cases, learned counsel for the petitioner submits that general penalty under Section 125 of applicable GST statutes cannot be imposed in cases wherein late fee has been levied. 3. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 4. In order to maintain consistency in approach, following Kandan Hardware, the orders impugned herein are set aside only insofar as imposition of general penalty is concerned. 5. These writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 29-06-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP Nos. 23189 & 23213 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ To 1.The State Tax Officer Namakakl (Town) Assessment Circle, No 67/7, Integrated Commercial Tax building, Mohanur Road, Namakkal 637 001. 2.The Assistant Commissioner (ST)(FAC) Namakkal Town Assessment Circle, No.67/7 1st floor Integrated Commercial Tax Building, Mohanur Road, Namakkal 637 001. WP Nos. 23189 & 23213 of 2026 and WMP.Nos.25140, 25141, 25145, 25167 & 25172 of 2026 29-06-2026 https://www.mhc.tn.gov.in/judis