WP No. 32050 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 32050 of 2026 and W.M.P.Nos.35247 & 35248 of 2026 Gmmines And Minerals Represented by its Partner, No.3/104/4, Ponraj Nagar, Aniyar Village, Velagoundampatti Post, Namakkal-637 212. ..Petitioner(s) Vs The Deputy State Tax Officer-1, Namakkal Rural Assessment Circle, Namakkal -637 001. ..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 of the Respondent relating to the Impugned Ex-parte Penalty Order dated on 20.03.2026 proceedings in GSTIN.33AAKFG0070E1ZX/2020-21 along with consequential order in DRC-07 with Ref No. ZD3303261757175 passed by the Respondent, so far as the Petitioner herein is concerned, quash the same as illegal, invalid, arbitrary and devoid of merits. For Petitioner(s): Mr.P.James Victor Rajkumar For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Additional Government Pleader (Tax) ******* https://www.mhc.tn.gov.in/judis WP No. 32050 of 2026 __________ Page2 of 4 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 in approach, following Kandan Hardware, the orders impugned herein are set aside only insofar as imposition of general penalty is concerned. https://www.mhc.tn.gov.in/judis WP No. 32050 of 2026 __________ Page3 of 4 5. This writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 20-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer-1, Namakkal Rural Assessment Circle, Namakkal -637 001. https://www.mhc.tn.gov.in/judis WP No. 32050 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 32050 of 2026 and W.M.P.Nos.35247 & 35248 of 2026 20-08-2026 https://www.mhc.tn.gov.in/judis