WP No. 27228 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. 27228 of 2026 and WMP.Nos.29809 & 29810 of 2026 Tvl.N M Cargo Movers, Represented by its Proprietor Habeep Dilshad, No.13, South Madha Church Street, Royapuram, Chennai-013. ..Petitioner Vs The Assistant Commissioner (ST) (FAC) Royapuram Assessment Circle, Room No.226, 2nd Floor, Integrated Commecial Taxes office Complex, No.32, Elephant Gate Bridge Road, Vepery, Chennai-03. ..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 files of the Respondent herein in impugned Assessment Order in GSTN:33BQEPD4813R1ZP/2023-24 dated 29.08.2025 along with the summary Order in Form GST DRC-07 vide Reference No. ZD3308253459151, and quash the same. https://www.mhc.tn.gov.in/judis WP No. 27228 of 2026 __________ Page2 of 4 For Petitioner: Mr. P Dileep Kumar For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order imposing both general penalty and late fee for belated filing of annual returns is challenged in this writ petition. 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. 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 submits that both late fee and general penalty cannot be imposed. He adds that the entire amount was also recovered. 4. In order to maintain consistency, following Kandan Hardware, the impugned order is set aside partly insofar as imposition of general penalty is concerned. https://www.mhc.tn.gov.in/judis WP No. 27228 of 2026 __________ Page3 of 4 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. 28-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) (FAC) Royapuram Assessment Circle, Room No.226, 2nd Floor, Integrated Commecial Taxes office Complex, No.32, Elephant Gate Bridge Road, Vepery, Chennai-03. https://www.mhc.tn.gov.in/judis WP No. 27228 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 27228 of 2026 28-07-2026 https://www.mhc.tn.gov.in/judis