W.P.No.13333 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 09.04.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.13333 of 2026 and W.M.P.Nos.14593 & 14594 of 2026 Tvl. Selvi Oil Stores, Rep, by its Proprietor - Lasar Samuvel, No.95, P.H.Road, Chinna Echanguzhi, Edayanchawadi Post, Manali New Town, Tiruvallur - 600103. GSTIN: 33BOKPS4396N1Z2 ... Petitioner Vs. The Assistant Commissioner (ST), Office of the Assistant Commissioner, Cholavaram Assessment Circle, Station: Room No.109, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate, Wall Tax Road, Chennai - 600003. ... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records of the 1/8 https://www.mhc.tn.gov.in/judis W.P.No.13333 of 2026 impugned proceedings of the Respondent in GSTIN: 33BOKPS4396N1Z2/2019-2020 dated 16.08.2024 and the consequential Summary Order of the impugned proceedings vide Form GST DRC-07 in Reference No. ZD330824132301V dated 16.08.2024, quash the same and further direct the Respondent to provide an opportunity for the petitioner to file the Annual Return in Form GSTR-9 for the Tax Period April 2019 - March 2020. For Petitioner : Mr.S.Rajasekar For Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate, takes notice for the respondent. 2. With the consent of the learned counsel for the petitioner and the learned Government Advocate for the respondent, this writ petition is being disposed of at the time of admission. 3. In this Writ Petition, the petitioner has challenged the impugned 2/8 https://www.mhc.tn.gov.in/judis W.P.No.13333 of 2026 Order dated 16.08.2024 passed by the respondent for the tax period 2019- 2020. 4. The issue in the present case is prima facie answered by this Court in Ms. Kandan Hardware Mart vs. Assistant Commissioner (ST) (FAC) vide order dated 02.01.2026 in W.P. Nos. 27029 of 2023 batch, wherein this Court concluded as under: “205. The Division Bench of the Himachal Pradesh High Court in the case of M/s.R.T.Pharma Vs. Union of India and others, while dealing with a similar issue arising out of delay in filing of the “Annual Returns” in GSTR-9 under Section 39 of the respective GST Enactments held that it would be unjust to deny a “Late Fee”, waiver to a taxpayer who filed their Goods and Services Tax (GST) Annual Returns (GSTR-9 and GSTR-9C) before a specific Amnesty Notification was issued in Notification No.7/2023-Central Tax dated 31.03.2023, and was amended by Notification No.25/2023-Central Tax dated 17.07.2023. 206. Therefore, the benefit of the above Notifications namely Notification No.7/2023- Central Tax dated 31.03.2023 as amended by Notification No.25/2023- Central tax dated 17.07.2023 has to be extended to all those Petitioners in Table   –   4A who had filed the returns before 01.04.2023. 207. Since these Petitioners are liable to pay “Late Fee”, the question of imposing “General Penalty” under Section 125 of the respective GST Enactments cannot be countenanced in view of the reasons that “General Penalty” under Section 125 of the respective GST Enactments can be imposed only in the 3/8 https://www.mhc.tn.gov.in/judis W.P.No.13333 of 2026 absence of ‘any other penalty’ under the respective GST Enactments. 208. It is therefore held that the Petitioners in Table-4A are neither liable for “Late Fee” over and above Rs.10,000/- under each of the respective GST Enactments nor liable for “General Penalty” under Section 125 of the respective GST Enactments. 209. As far as the case of Petitioners in Table-4B namely the Petitioners in W.P.No.19967 of 2023 and W.P.Nos.23356, 30854, 9867 of 2024 and W.P.Nos.47726, 38007, 48941 of 2025 are concerned, they have been subjected to only “Late Fee” under Section 47(2) of the respective GST Enactments. They have not been subjected to “General   Penalty” under Section 125 of the respective GST Enactments. 210. Since these Petitioners have also filed the “Annual Returns” before 01.04.2023, they cannot be subjected to “Late Fee” over and above Rs.10,000/- under each of the respective GST Enactments as ordered in the case of those Petitioners in Table-4A. 211. As far as the case of Petitioner in Table-4C namely the Petitioner in W.P.No.3915 of 2024 is concerned, the said Petitioner has filed the “Annual Return” only on 19.01.2024 for the Tax Period 2020-2021. It was within the time under Section 44(2) of the respective GST Enactments as the said date would have expired on 31.12.2024. However, there is no scope for granting any waiver from payment of “Late Fee” under section 47 of the respective GST Enactments, as it was long after the date specified in Section 44(1) of the respective GST Enactments read with Rule 80(1) of the respective GST Rules. The said Petitioner has been imposed with “General Penalty” of Rs.25,000/- each under Section 125 of the respective GST Enactments. There is no scope for imposing “General Penalty” under Section 125 of the respective GST Enactments for the reasons stated for the other Petitioners. Therefore, to that extent W.P.No.3915 of 2024 deserves to be allowed. 4/8 https://www.mhc.tn.gov.in/judis W.P.No.13333 of 2026 212. In the result, i. W.P.Nos.3540, 3567, 3570, 3902 and 3966 of 2024 as detailed in Table-3 are allowed. Therefore, “General Penalty” imposed under Section 125 of the respective GST Enactments on these Petitioners are set aside. ii) W.P.Nos.27029, 27032, 27036, 32599, 34352, 34357, 35186 of 2023 and W.P.Nos.3572, 3916, 15690 of 2024 and W.P.Nos.9988, 28786, 42416, 46522 of 2025 as detailed in Table-4A are allowed. Therefore, “General Penalty” imposed under Section 125 of the respective GST Enactments on these Petitioners are set aside. These Petitioners are liable to pay a “Late   Fee” of Rs.10,000/- under the respective GST Enactments. iii. W.P.No.19967 of 2023 and W.P.Nos.23356, 30854, 9867 of 2024 and W.P.Nos.47726, 38007, 48941 of 2025 as detailed in Table-4B are allowed. These Petitioners are liable to pay a “Late   Fee” of Rs.10,000/- under the respective GST Enactments. iv. W.P.No.3915 of 2024 in Table-4C is partly allowed. However, imposition of “General Penalty” under Section 125 of the respective GST Enactments is set aside in view of imposition of “Late Fee” against the Petitioner. v. No costs. Consequently, all connected Writ Miscellaneous Petitions are closed.” 5. Considering the same, the case is remitted back to the respondent to pass a fresh order in light of the aforesaid decision within a period of three months from the date of receipt of a copy of this order. 5/8 https://www.mhc.tn.gov.in/judis W.P.No.13333 of 2026 6. Accordingly, this writ petition stands disposed of. No costs. Connected miscellaneous petitions are closed. 09.04.2026 raja Neutral Citation : Yes / No To The Assistant Commissioner (ST), Office of the Assistant Commissioner, Cholavaram Assessment Circle, Station: Room No.109, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate, Wall Tax Road, Chennai - 600003. 6/8 https://www.mhc.tn.gov.in/judis W.P.No.13333 of 2026 7/8 https://www.mhc.tn.gov.in/judis W.P.No.13333 of 2026 C.SARAVANAN, J. raja W.P.No.13333 of 2026 09.04.2026 8/8 https://www.mhc.tn.gov.in/judis