Madras High Court
WP/37418/2026 of Jamal Protien Vs State Tax officer on 28 September 2026
WP No. 37418 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37418 of 2026
and W.M.P.Nos.42009 & 42011 of 2026
CNR: {HCMA012169332026}
Jamal Protien,
Represented by its Proprietor,
Mr Sheik Badusha,
No 307 Junction Road,
Virudhachalam, Cuddalore
Tamilnadu-606 001
..Petitioner(s)
Vs
State Tax officer
Virudhachalam Assessment circle
Commercial Taxes complex,
Ulundurpet Road, Near Railway Flyover,
Virudhachalam, Cuddalore
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for the impugned order of the respondent passed in GSTIN 33DNHPS4047A2Z7/2021-22 dated 28-07- 2025 and quash the same.
For Petitioner(s):
Mr.Jawahar Surya
For Respondent(s):
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
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WP No. 37418 of 2026
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ORDER
An order dated 28.07.2025 is assailed in this writ petition.
2. Learned counsel for the petitioner submits that both general penalty and late fee were imposed. He also submits that the late fee was not calculated in accordance with Section 47.
3. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice for the respondent.
4. In Kandan Hardware, this Court held that both general penalty and late fee cannot be imposed for the same infraction. 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.)] (Kandan Hardware) and other cases, the order is quashed insofar as the imposition of general penalty is concerned. As regards the late fee component, it appears prima facie that the ceiling of 0.5% was breached. Hence, re-consideration is warranted. Towards that end, the impugned order is set aside insofar as the late fee is concerned and the matter is remanded for re-consideration. After
WP No. 37418 of 2026
providing a reasonable opportunity to the petitioner, a fresh order shall be issued insofar as late fee is concerned within five months from the date of receipt of a copy of this order.
5. This writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 28-09-2026 (2/5) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To State Tax officer Virudhachalam Assessment circle Commercial Taxes complex, Ulundurpet Road Near Railway Flyover, Virudhachalam Cuddalore
WP No. 37418 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37418 of 2026 and W.M.P.Nos.42009 & 42011 of 2026 28-09-2026 (2/5)