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Madras High CourtWP/22489/2026disposed of

Tvl.Munesh Interlinings v. The State Tax Officer

2026-06-23Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.24421 & 24422 of 2026 Tvl.Munesh Interlinings (Represented by its Proprietrix, Mrs.Kamlesh Jain Old No.42, New No. 58, Mezzanine Floor, Rottigidnagu, Thiruvengada Mudali Street, Chennai.

..Petitioner(s) Vs The State Tax Officer (Commercial Tax Officer) Choolai Assessment Circle, No.1, 1st Floor, PAPJM Annex Building, Greams Road, Chennai -06, Tamil Nadu.

..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 on the files of the learned Respondent herein in his proceeding in FORM GST DRC 07 with Reference No. ZD330426139959V dated 16.04.2026, along with a detailed order in GSTIN 33ABKPJ5200A1ZH dated 16.04.2026 for the tax period APR 2022 - MAR 2023 and quash the same.

For Petitioner(s):

Mr.B Syed Abdul Wakeel For Respondent(s):

Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ***********

ORDER

An order dated 16.04.2026 is challenged only insofar as imposition of general penalty is concerned.

2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for the respondent.

3. In cases such as Kandhan Hardware, this Court has held that imposition of late fee is penal in nature and therefore general penalty cannot be imposed in cases where late fee is imposed.

4. In order to maintain consistency of approach, following Kandhan Hardware, the impugned order is set aside only insofar as the imposition of general penalty is concerned.

5. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs.

23-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The State Tax Officer (Commercial Tax Officer) Choolai Assessment Circle, No.1, 1st Floor, PAPJM Annex Building, Greams Road, Chennai -06, Tamil Nadu.

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.24421 & 24422 of 2026 23-06-2026