Madras High Court
WP/37427/2026 of Smart Tooling Solution Vs State Tax officer on 28 September 2026
WP No. 37427 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37427 of 2026
and W.M.P.Nos.42015 & 42017 of 2026
CNR: {HCMA012189692026}
Smart Tooling Solution
Rep by its partner Karthikeyan
No 10A, 1st Cross Street ,
SIDCO Industrial Estate Thirumudivakkam
Kancheepuram, Tamilnadu-600 044
..Petitioner(s)
Vs
State Tax officer
Chromepet Assessment circle
Mylapore Taluk Office Building
Room No. 302, 3rd Floor No.46
Pasumpon Muthuramalaingam Salai,
Raja Annamalaipuram
Chennai-600 028
..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 33ACQFS1315N1ZU/2020-21 dated 15-05- 2026 and quash the same.
For Petitioner(s):
Mr.Jawahar Surya
WP No. 37427 of 2026
For Respondent(s):
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
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ORDER
In this writ petition, the impugned order is assailed insofar as it pertains to the imposition of general penalty.
2. Relying on 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, learned counsel for the petitioner submits that general penalty under Section 125 of applicable GST statutes cannot be imposed in cases wherein late fee has been levied.
3. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
4. In order to maintain consistency in approach, following Kandan Hardware, the orders impugned herein are set aside only insofar as imposition of general penalty is concerned.
WP No. 37427 of 2026
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 (4/5) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To State Tax officer Chromepet Assessment circle Mylapore Taluk Office Building Room No. 302 3rd Floor No.46 Pasumpon Muthuramalaingam Salai, Raja Annamalaipuram Chennai-600 028
WP No. 37427 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37427 of 2026 and W.M.P.Nos.42015 & 42017 of 2026 28-09-2026 (4/5)