WP No. 23226 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 No. 23226 of 2026 and WMP.Nos.25186 & 25190 of 2026 Tvl.V.S.Milk Agencies Rep. by its proprietor P.Paramasivam, D.No. 2-B, T.S.R Layout,Main Road, Tiruppur, Tiruppur District - 641 607. ..Petitioner Vs The Assistant Commissioner (ST) (FAC) Lakshmi Nagar Assessment Circle, Tiruppur-II Zone, Tiruppur District. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the orders of the respondent in order in original along with the order in Form DRC-07 with reference no. ZD331125164631P dated 11.11.2025 and quash the same as illegal, devoid of merits and in violation of principles of natural justice. For Petitioner: Mr. Varun Pandian M For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER In this writ petition, the impugned order is assailed insofar as it pertains to the imposition of general penalty. https://www.mhc.tn.gov.in/judis WP No. 23226 of 2026 __________ Page2 of 4 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) 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 respondent. 4. In order to maintain consistency in approach, following Kandan Hardware, the order impugned herein is set aside only insofar as imposition of general penalty is concerned. 5. The writ petition is 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 No. 23226 of 2026 __________ Page3 of 4 To The Assistant Commissioner (ST) (FAC) Lakshmi Nagar Assessment Circle, Tiruppur-II Zone, Tiruppur District. https://www.mhc.tn.gov.in/judis WP No. 23226 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23226 of 2026 and WMP.Nos.25186 & 25190 of 2026 29-06-2026 https://www.mhc.tn.gov.in/judis