Madras High Court
WP/41347/2026 of TEXTILE INDIA Vs THE ASSISTANT COMMISSIONER (ST) on 13 October 2026
WP No. 41347 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41347 of 2026
CNR: {HCMA012360302026}
Textile India,
Rep. by its Partner / Authorised Signatory, Deepak Kumar Bisani, No.36, Godown Street, Sowcarpet, Chennai 600 001
..Petitioner(s)
Vs
The Assistant Commissioner (st),
Kothawalchavadi Assessment Circle,
Integrated Commercial Taxes Office Complex, No.312, Elephant Gate Bridge Road, Vepery,Chennai - 600 003
..Respondent(s)
The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the records relating to the impugned order passed by the respondent in Form GST DRC-07 bearing Reference No. ZD330223053323Z/FY 2018-2019, dated 13.02.2023, passed under Section 73 of the TNGST Act, 2017 and CGST Act, 2017,and the quash the same,and consequently direct the Respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the petitioner and permitting the Petitioner to submit all supporting documents.
For Petitioner(s):
Mr.T.SURESH
For Respondent(s):
Mr.I.Dinesh, Additional Government Pleader (TAxes)
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WP No. 41347 of 2026
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ORDER
This Writ Petition has been filed challenging the order in Form GST DRC-07 dated 13.02.2023.
2. The learned counsel for the petitioner would submit that, owing to the delay in filing the annual return in Form GSTR-9, both late fee and penalty have been levied. Since the late fee has already been levied under Section 47 of the Act for the delay in filing the annual return, the question of imposing a separate penalty would not arise.
3. The learned counsel would further submit that on the similar issue, this Court, in Tvl.Jainsons Castors & Industrial Products vs. The Assistant Commissioner (ST) Chennai (2025(2) TMI 1000), has held that the respondent authority can levy only late fee and not penalty. The said issue is also considered by this Court in M/s.Kandan Hardware Mart vs. The Assistant Commissioner (ST) (FAC) Chennai (2026 (1) TMI 383), wherein it has been held that 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 Enactments can be imposed only in the absence of “any other penalty” under Section 125 of the respective Enactments.
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WP No. 41347 of 2026
4. Mr. I. Dinesh, learned Additional Government Pleader (T), appearing for the respondent, would fairly submit that the issue is already covered by the order passed by this Court.
5. Considering the submissions made on either side, this Court is of the view that the issue involved in the present case is covered by the order passed by this Court in the aforementioned case. In view of the specific provision under Section 47 of the GST Act for the levy of late fee for the delayed filing of the annual return in Form GSTR-9, the imposition of a separate penalty under Section 125 of the Act is not warranted in the present case. Therefore, the penalty proceedings initiated by the respondent, cannot be sustained and are liable to be set aside. Accordingly, the impugned order is set aside solely with respect to the penalty proceedings, while the late fee imposed under Section 47 stands confirmed. The petitioner is directed to pay the said late fee within a period of eight weeks from the date of receipt of a copy of this order, if not paid.
6. With the above observation and direction, this Writ Petition stands disposed of. There shall be no order as to costs. W.M.P.No.46374 of 2026 is ordered and WMP.No.46378/2026 is closed. 13-10-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No
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WP No. 41347 of 2026
SK to The Assistant Commissioner (st), Kothawalchavadi Assessment Circle, Integrated Commercial Taxes Office Complex, No.312, Elephant Gate Bridge Road, Vepery,Chennai - 600 003
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WP No. 41347 of 2026
KRISHNAN RAMASAMY, J. SK WP No. 41347 of 2026 13-10-2026 (1/2)
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