WP No. 29017 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29017 of 2026 and WMP.Nos.31818 & 31821 of 2026 M/s. Abbinaya Poultry Farm Rep by its Managing Partner Elango Palaniyappa Gounder), SF 45/1C, 1D, Rasampalayam, Konur, Kandampalayam, Namakkal 637 207. ..Petitioner Vs The Deputy State Tax Officer - 1 The office of the Assistant Commissioner (ST) Namakkal Rural Assessment circle Integrated Commercial Taxes building, 2nd floor, Opp.to BSNL, Mohanur Road, Namakkal. ..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 Form GST DRC 07 vide Reference No. ZD330426188233E along with its detailed order GSTIN : 33AACFA3256C1Z5/ 2019-20 both dated 22.04.2026, quash the same insofar as it relates to general penalty of Rs.25,000/- CGST and Rs.25,000/- SGST. https://www.mhc.tn.gov.in/judis WP No. 29017 of 2026 __________ Page2 of 4 For Petitioner: Mr. K. A. Parthasarathy For Respondent: Ms. Amirta Poonkodi Dinakaran Additional Government Pleader (Tax) ORDER In this writ petition, the impugned order is assailed insofar as it pertains to the imposition of general penalty. 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 general penalty under Section 125 of applicable GST statutes cannot be imposed in cases wherein late fee has been levied. 3. Ms. Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent. 4. In order to maintain consistency, following Kandan Hardware, the order impugned herein is set aside only insofar as imposition of general penalty is concerned. https://www.mhc.tn.gov.in/judis WP No. 29017 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. 06-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax Officer - 1 The office of the Assistant Commissioner (ST) Namakkal Rural Assessment circle Integrated Commercial Taxes building, 2nd floor, Opp.to BSNL, Mohanur Road, Namakkal. https://www.mhc.tn.gov.in/judis WP No. 29017 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 29017 of 2026 06-08-2026 https://www.mhc.tn.gov.in/judis