Tvl. Jayshree Enterprises v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 22.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.2170 and 2171 of 2026 Tvl.Jayashree Enterprises, Rep.by its Proprietor Mr.Vinod Kumar Singh, No.347, 100 Feet Road, Coimbatore-641 012.

... Petitioner Now at No.260(New No.66), N.R.S.Complex, 3rd Street (Cross), Gandhipuram, Coimbatore-641 012.

Vs.

The Assistant Commissioner (ST), Gandhipuram Assessment Circle, Coimbatore-18.

` ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for the records of the respondent in order dated 07.08.2024 in GSTIN:33ACAPV6100A1ZC/2019-20 bearing Reference No.ZD330824055839W and quash the same as illegal, arbitrary and in violation of Principle of Natural Justice. For Petitioner : Ms.Darshita, R.

For Respondents : Mr.V.Prashanth Kiran Government Advocate 1/6

ORDER

The Petitioner is before this Court against the impugned Order dated 07.08.2024, whereby, the Late Fee under Section 47(2) and General Penalty under Section 125 of the respective GST Enactments have been imposed on the petitioner by the respondent.

2. By the impugned order, the demand proposed in Show Cause Notice in Form GST DRC-01 dated 31.05.2024 which was followed by reminder dated 20.05.2024 has been confirmed against the petitioner as the petitioner failed to file reply to the said Show Cause Notice.

3. The learned counsel for the petitioner submits that the petitioner's turnover was below Rs.2 Crores and therefore, the petitioner was not required to file annual returns in Form GSTR 9 and 9C. Hence, submits that the impugned order is unsustainable and liable to be set aside.

4. The learned Government Advocate for the respondent on the other hand would draw the attention of this Court to a Notice issued to return defaulter under Section 46 of the respective GST Enactments for not filing Return on 26.10.2022, wherein, it has been stated as under:- 2/6

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5. I Have considered the submissions made by the learned counsel for the petitioner and the learned Government Advocate and have perused the materials on record.

6. Following the consistent view taken under similar circumstances, this writ petition is disposed of by remitting the case back to the respondent to pass a fresh order on merits as expeditiously as possible.

7. In case, the petitioner's turnover has exceeded the aforesaid tax limit, the respondent is granted liberty to proceed against the petitioner and pass orders on merits in accordance with law.

8. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

9. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 22.01.2026 ssn 5/6

C.SARAVANAN, J., ssn To:

The Assistant Commissioner (ST), Gandhipuram Assessment Circle, Coimbatore-18.

and W.M.P.Nos.2170 and 2171 of 2026 22.01.2026 6/6