WP No. 24640 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24640 of 2026 and W.M.P.Nos.26873 & 26874 of 2026 Sri Guperalakshmi Tex Rep by, J. Raveendran Proprietor No. 102/34-A, Rangadas Street, Jari Kondalampatti, Salem - 636010. ..Petitioner(s) Vs The Assistant Commissioner (ST) Kondalampatty, salem-I Assessment Circle, salem District. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the Respondents order dated 13.08.2025, pertinent to the assessment year 2018 - 2019 in GSTIN number (33ANQPR3231F1Z1) and quash the same and consequently direct the Respondent to pass the fresh assessment order. For Petitioner(s): Mr.K.Narayanan https://www.mhc.tn.gov.in/judis WP No. 24640 of 2026 __________ Page2 of 4 For Respondent(s): 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. 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 orders impugned herein is set aside only insofar as imposition of general penalty is concerned. https://www.mhc.tn.gov.in/judis WP No. 24640 of 2026 __________ Page3 of 4 5. This writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 09-07-2026 (3/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner (ST) Kondalampatty, salem-I Assessment Circle, salem District. https://www.mhc.tn.gov.in/judis WP No. 24640 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24640 of 2026 and W.M.P.Nos.26873 & 26874 of 2026 09-07-2026 (3/3) https://www.mhc.tn.gov.in/judis