WP No. 22695 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22695 of 2026 and W.M.P.Nos.24618 & 24620 of 2026 M/s.Mattson Hatcheries (Represented by its Proprietor MR.Mathew John) 9/1A, New York Avenue,Podanur Main Road, Coimbatore South, Tamil Nadu, 641023 ..Petitioner(s) Vs Deputy State Tax Officer - II podanur circle, coimbatore. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records in the impugned order passed in form GST DRC 07 vide order Ref No.ZD331125426509H along with its accompanying detailed order, both dated 25.11.2025 and quash the same. For Petitioner(s): Mr.Jaya Suriya K G For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* https://www.mhc.tn.gov.in/judis WP No. 22695 of 2026 __________ Page2 of 4 ORDER An order imposing penalty for failure to file returns is challenged in this writ petition. Learned counsel for the petitioner relies on the judgment of this Court in Kandhan Hardware. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), submits that Kandhan Hardware would not apply to this case because late fee has not been imposed. 3. The ratio in Kandhan Hardware is that the imposition of late fee is penal in nature and, therefore, both general penalty and late fee cannot be imposed. In the case at hand, as on date, the record shows that no late fee was imposed. Therefore, Kandhan Hardware is inapplicable. Consequently, this writ petition is dismissed by leaving it open to the petitioner to re-apply in case late fee is imposed and paid by the petitioner. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 16-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA https://www.mhc.tn.gov.in/judis WP No. 22695 of 2026 __________ Page3 of 4 To Deputy State Tax Officer - II podanur circle, coimbatore. https://www.mhc.tn.gov.in/judis WP No. 22695 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 22695 of 2026 and W.M.P.Nos.24618 & 24620 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis