WP No. 30809 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30809 of 2026 and W.M.P. Nos.33851 and 33854 of 2026 Sri Sai Leathers, Rep by its Proprietor Mr.Gopalarao Gudapatianilkumar, No.181, 1st Cross Street, Nagalkeni, Chrompet, Chennai-44. ..Petitioner Vs The Assistant Commissioner (ST) (FAC) Pallavaram Assessment Circle, Room No.305, Mylapore Taluk Office Building, 3rd Floor, RA Puram, Greenways Road, Chennai-28. ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the records of the Respondent in order dated 31.10.2025 in GSTN 33AJMPG1926A1ZS/2021-22 bearing Reference No. ZD3310253878637 and the consequential rectification rejection order dated 19.03.2026 bearing Reference No. ZD330326170309F and quash the same as illegal, arbitrary and in violation of principle of natural justice. For Petitioner: Ms.C.Rekhakumari For Respondent: Mr.R.Sethu Prabakaran, Government Advocate (Tax) https://www.mhc.tn.gov.in/judis WP No. 30809 of 2026 __________ Page2 of 4 ORDER An order dated 31.10.2025 imposing late fee and general penalty is assailed in this writ petition. 2. Adverting to later order dated 12.12.2025, learned counsel for the petitioner submits that late fee was imposed under said order and the demand was discharged. She refers to the DRC-03 dated 02.03.2026 in this regard. 3. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice for the respondent. 4. Comparing the two orders, it is evident that order dated 12.12.2025 dealt with under declaration of output tax, interest, penalty and late fee. The late fee issue in the impugned order was covered by the subsequent order. 5. There is evidence that the entire demand under said order was discharged by the petitioner. The additional element in the impugned order is general penalty under Section 125. In order to maintain consistency, following 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.)], imposing of general penalty after imposing late fee cannot be sustained. https://www.mhc.tn.gov.in/judis WP No. 30809 of 2026 __________ Page3 of 4 6. For the reasons set out above, the impugned order is quashed. The writ petition is disposed of accordingly. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 14.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Assistant Commissioner (ST) (FAC) Pallavaram Assessment Circle, Room No.305, Mylapore Taluk Office Building, 3rd Floor, RA Puram, Greenways Road, Chennai-028. https://www.mhc.tn.gov.in/judis WP No. 30809 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 30809 of 2026 14.08.2026 https://www.mhc.tn.gov.in/judis