WP No. 26082 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26082 of 2026 and WMP.Nos.28480 & 28482 of 2026 M/s.Casfish International Pvt. Ltd., Rep by its Director Mr.Gopinath Plot No. K-33 34, SIPCOT Industrial Park, 10th Main Road, Sriperumbudur, Kancheepuram 602105. ..Petitioner Vs The Assistant Commissioner (ST) Sriperumbudur Assessment circle Chennai Bangalore Road Varadharajapuram, Chennai-600 035. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the file of the Respondent and to quash the impugned assessment order dated 27.04.2026 bearing GSTIN no. 33AAICC0620K1Z0/2020-21 passed by the Respondent as arbitrary. For Petitioner: Mr. J Ashish For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 27.04.2026 imposing general penalty for non-filing of the annual return is challenged in this writ petition. https://www.mhc.tn.gov.in/judis WP No. 26082 of 2026 __________ Page2 of 4 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), learned counsel for the petitioner contends that only late fee is imposable for non-filing/belated filing of returns. 3. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 4. The ratio of Kandan Hardware is that the imposition of late fee is penal in nature and, therefore, both late fee and general penalty cannot be imposed. In the case at hand, only general penalty has been imposed. Therefore, there is no scope for interference with the impugned order on the basis of the principle laid down in Kandan Hardware. It is, however, clarified that as long as Kandan Hardware holds the field, the revenue cannot impose late fee for the infraction resulting in the levy of general penalty. With these observations, this writ petition is disposed of without any order as to costs. Consequently, connected miscellaneous petitions are closed. 28-07-2026 Index : Yes/No (1/2) Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 26082 of 2026 __________ Page3 of 4 To The Assistant Commissioner (ST) Sriperumbudur Assessment circle Chennai Bangalore Road Varadharajapuram, Chennai-600 035. https://www.mhc.tn.gov.in/judis WP No. 26082 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. KJ WP No. 26082 of 2026 and WMP.Nos.28480 & 28482 of 2026 28-07-2026 (1/2) https://www.mhc.tn.gov.in/judis