WP No. 26031 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26031 of 2026 and WMP No.28429 of 2026 Amman Traders GSTIN 33ANEPN3500D1ZP, Represented by its Proprietor, NATESAN, No.2/184, Mattampatti, Kattuvalavu, Edappadi, Salem- 637102 ..Petitioner(s) Vs 1. The Deputy Commercial Tax Officer/The Deputy State Tax Officer 1 Edappadi Assessment Circle, No. 60A, SMVT Nagar , Salem Main Road, Vellandivalasu, Edappadi, Salem 637105 2. The Commercial Tax Officer /The State Tax Officer Sankagiri Assessment Circle, 1st Floor, RDO Complex, Tiruchengode Road, Sankari 637 301 ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records of the 1st respondent made in Reference No.ZD3311255079596 dated 29.11.2025 and the 2nd respondent made in Reference No.ZD330426071247F dated 08.04.2026 quash the same as illegal. For Petitioner(s): M/s.P.Suresh Babu Ganesan K For Respondent(s): Ms.G.Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26031 of 2026 __________ Page2 of 4 ORDER The petitioner was a registered person. Said registration was cancelled on 20.09.2018. In relation to the failure to file the final report, pursuant to proceedings two orders imposing late fee and penalty were issued. 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 both late fee and general penalty cannot be imposed. 3.Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 4.Both the orders pertain to non filing of final return. In order to maintain consistency, following Kandan Hardware, the imposition of general penalty cannot be sustained after also imposing late fee. 5.Accordingly, this writ petition is disposed of on the following terms; i) Order dated 29.11.2025 is quashed. https://www.mhc.tn.gov.in/judis WP No. 26031 of 2026 __________ Page3 of 4 ii) Order dated 08.04.2026 is partly set aside insofar as imposition of general penalty is concerned. No costs. Consequently, connected miscellaneous petition is closed. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To 1. The Deputy Commercial Tax Officer/The Deputy State Tax Officer 1 Edappadi Assessment Circle, No. 60A, SMVT Nagar , Salem Main Road, Vellandivalasu, Edappadi, Salem 637105 2. The Commercial Tax Officer /The State Tax Officer Sankagiri Assessment Circle, 1st Floor, RDO Complex, Tiruchengode Road, Sankari 637 301 https://www.mhc.tn.gov.in/judis WP No. 26031 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26031 of 2026 and WMP No.28429 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis