WP No. 21619 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21619 of 2026 & WMP Nos.23412 & 23416 of 2026 Ind-korosho Exim Represented by its Partner, Mrs. Chitra Muthukumar, 110/3 Panapakkam Main Road, Pudupet, Cuddalore, Tamil Nadu-607 108 ..Petitioner(s) Vs The State Tax Officer (ST) Panruti Town Assessment Circle, Office of the State Tax Officer, Commercial Taxes Building, Kumbakonam Road, Near Taluk Office, Panruti, 607 106, Cuddalore District. ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records of the Respondent herein in Impugned Order in FORM GST DRC-07bearing Reference No. ZD330124098525E dated 22.01.2024 for the Financial year 2018-2019, passed under Section 13 of the Tamil Nadu Goods and Service Tax Act, 2017 read with Central Goods and Service Tax Act, 2017 herein after referred to as GST Act, 2017 and quash as illegal, arbitrary, without jurisdiction and against the principles of natural justice and consequently direct the respondent to redo the assessment after affording opportunity of personal hearing to the petitioner For Petitioner(s): Mr.T. Suresh https://www.mhc.tn.gov.in/judis WP No. 21619 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 22.01.2024 imposing both late fee and general penalty is assailed in this writ petition. 2. Relying on 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.)] (Kandan Hardware), learned counsel for the petitioner submits that general penalty under Section 125 of the applicable GST enactments cannot be imposed in cases wherein late fee has been levied. 3. Mr.R.Sethu Prabakaran, learned Government Counsel, appears on behalf of the respondent. 4. In order to maintain consistency, following M/s.Kandan Hardware, the impugned order is set aside insofar as it pertains to the imposition of general penalty. The writ petition is disposed of on these terms. Consequently, connected miscellaneous petitions are closed. No costs. 06-07-2026 Index: Yes/No Speaking/Non-speaking order (1/2) https://www.mhc.tn.gov.in/judis WP No. 21619 of 2026 __________ Page3 of 4 To The State Tax Officer (ST) Panruti Town Assessment Circle, Office of the State Tax Officer, Commercial Taxes Building, Kumbakonam Road, Near Taluk Office, Panruti, 607 106, Cuddalore District. https://www.mhc.tn.gov.in/judis WP No. 21619 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 21619 of 2026 & WMP Nos.23412 & 23416 of 2026 06-07-2026 (1/2) https://www.mhc.tn.gov.in/judis