M/S.Rajaguru Poly Pro v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.04.2026 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.13742 and 13745 of 2026 Mr.Rajaguru Poly Pro, Represented by its Proprietor Ashwin C Jain ... Petitioner Vs.
The Assistant Commissioner (ST), Madhavaram Assessment Circle, Wall Tax Road, Chennai - 600 003.
... 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 on the file of the Respondent and to quash the impugned Assessment Order dated 07.02.2025 bearing GSTIN No.33AAEPA4739L1ZT and also bearing Online No.ARNAD331224016521Q passed by the Respondent as arbitrary. For Petitioner : Mr.J.Ashish For Respondent : Mrs.K.Vasanthamala Government Advocate 1/7
ORDER
Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent.
2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Assessment Order bearing GSTIN : 33AAEPA4739L1ZT along with summary of the order in Form GST DRC-07, both dated 07.02.2025 passed by the Respondent for the Assessment Year 2020-2021.
4. By the impugned Assessment Order, the Petitioner was imposed with a late fee for non-filing of the Annual Return in Form GSTR-9 for the Assessment Year 2020-2021.
5. Both the learned counsel for the Petitioner and the learned Government Advocate for the Respondent would submit that the issue is squarely covered by the decision of this Court in Ms.Kandan Hardware 2/7
Mart and others Vs. The Assistant Commissioner (ST) (FAC), Park Town Assessment Circle, Chennai and others vide order dated 02.01.2026 in W.P.Nos.27029 of 2023 etc., batch wherein in Paragraph Nos.205 to 212, this Court observed 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.7/2023Central Tax dated 31.03.2023 as amended by Notification No.25/2023Central 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 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.
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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.
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. 4/7
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."
6. Therefore, the case is remitted back to the Respondent to pass a fresh order on merits in light of the above decision, within a period of three
(3) months from the date of receipt of a copy of this order.
7. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
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8. This Writ Petition, is thus, disposed of. No costs. Connected Writ Miscellaneous Petitions are closed.
02.04.2026 arb To:
The Assistant Commissioner (ST), Madhavaram Assessment Circle, Wall Tax Road, Chennai - 600 003.
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C.SARAVANAN, J.
arb and W.M.P.Nos.13742 and 13745 of 2026 02.04.2026 7/7