WP No. 25930 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25930 of 2026 and W.M.P.Nos.28319 & 28609 of 2026 Tvl AGM Traders Rep by Its Partner Mallika P and Arun Prasad, First Floor, 675, Rajaji Nagar,Trichy Road, Singanallur, Coimbatore - 641 005 ..Petitioner(s) Vs 1. The Deputy State Tax Officer-1 Singanallur South Circle, Coimbatore-18 2. Axis Bank, Rep by its Manager, Singanallur, Coimbatore 3. Equitas Bank, Rep by its Manager, 100 Feet Road, Coimabatore ..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 impugned order dated 15.11.2025 along with the summary of the order in Form GST DRC - 07 dated 15.11.2025 bearing Reference No. ZD331125270053W passed by the 1st Respondent and quash the same and direct the 1st Respondent to lift the attachment placed on the Bank Account https://www.mhc.tn.gov.in/judis WP No. 25930 of 2026 __________ Page2 of 4 bearing Nos. 918010037361302 and 100011740017 maintained with the 2nd and 3rd Respondents respectively. For Petitioner(s): Ms.Sashinyaa Ramesh For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) for R1 ****** ORDER An order dated 15.11.2025 imposing both late fee and general penalty is assailed in this writ petition insofar as it pertains to general penalty. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the 1st respondent. 3. In Kandan Hardware and other cases, this Court has held that late fee is penal in nature and that, therefore general penalty cannot be imposed while imposing late fee. 4. In order to maintain the consistency, following Kandan Hardware, the impugned order set aside partly only insofar as it pertains to general penalty. https://www.mhc.tn.gov.in/judis WP No. 25930 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. 20-07-2026 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Deputy State Tax Officer-1 Singanallur South Circle, Coimbatore-18 2. Axis Bank, Rep by its Manager, Singanallur, Coimbatore 3. Equitas Bank, Rep by its Manager, 100 Feet Road, Coimabatore https://www.mhc.tn.gov.in/judis WP No. 25930 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25930 of 2026 and W.M.P.Nos.28319 & 28609 of 2026 20-07-2026 (2/2) https://www.mhc.tn.gov.in/judis