WP No. 24936 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24936 of 2026 and WMP.Nos.27189 & 27191 of 2026 Tvl. Sri Hari Krishna Agencies Represented by its Proprietor Mr C M Ruthraiya No.255, Sholingar to Arakkonam Road, Arakkonam Taluk, Vellore 631003. ..Petitioner Vs 1.The State Tax Officer Arakkonam Assessment circle, Ward B, Block 25, T.S.No. 22, Gandhi road, Arakkonam. 2.Commercial Tax Officer Arakkonam,Vellore District. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the impugned order dated 08.12.2025 in Form GST DRC-07 bearing Reference No.ZD3312251130641 along with its annexure in Petitioner’s GSTIN: 33BBEPR7883N1ZU for the FY 2021-2022 passed by the 1st respondent and quash the same. For Petitioner: Mr. R. Anish Kumar for Mr. E.Sathiyaraj For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24936 of 2026 ORDER An order dated 08.12.2025 imposing interest and penalty is challenged in this writ petition. 2. Learned counsel for the petitioner submits that the impugned order records that tax liability was discharged on 02.09.2025, which is within 30 days from the date of receipt of the show cause notice. Therefore, he submits that the petitioner should be provided another opportunity in relation to penalty. 3. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of both the respondents. 4. As submitted by learned counsel for the petitioner, the impugned order, at internal page 5 thereof, records that the tax liability was discharged on 02.09.2025. The show cause notice was issued on 12.08.2025. Therefore, a case is made out for re-consideration as regards penalty. In order to enable such re-consideration, the impugned order is set aside partly insofar as it pertains to penalty and the matter is remanded to the first respondent for re-consideration on that aspect. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued in relation to penalty within three months from the date of receipt of a copy of this order. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24936 of 2026 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. 10-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1.The State Tax Officer Arakkonam Assessment circle, Ward B, Block 25, T.S.No. 22, Gandhi road, Arakkonam. 2.Commercial Tax Officer Arakkonam,Vellore District. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24936 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24936 of 2026 and WMP.Nos.27189 & 27191 of 2026 10-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis