Madras High Court
WP(MD)/30952/2026 of M/s. LAKSHMI MOTORS Vs The Commercial Tax Officer on 30 October 2026
WP(MD) No. 30952 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 30-10-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 30952 of 2026
CNR:{HCMD011520642026}
AND
M/s. Lakshmi Motors
Rep. by its Proprietor,
Paul Pandian Pandiya Raja,
S/o. Paul Pandian,
No.247, 248, 249,
Veera Pandian Pattinam Road,
Tiruchendur,
Thoothukudi,
Tamilnadu - 628 215.
..Petitioner(s)
Vs
The Commercial Tax Officer
Tiruchendur Assessment Circle,
Tuticorin,
Tamilnadu.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the respondent in Order Reference No. ZD330526078699P dated 11.05.2026
and quash the same as illegal and direct the respondent to remand the matter for reconsideration.
WP(MD) No. 30952 of 2026
For Petitioner(s)
:Mr.P.Selvakumar
For Respondent(s)
:Mr.R.Parthiban
Special Government Pleader
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ORDER
Order dated 11.05.2026 imposing late fee on the petitioner for belated filing of the annual return is challenged in this Writ Petition.
2. Referring to the impugned order, learned counsel for the petitioner submits that late fee has been imposed contrary to Sub-section 2 of Section 47 of the applicable GST statutes. In particular, he points out that said provision prescribes payment of late fee at Rs.100/- per day subject to a maximum of quarter percent of turnover. In this case, he submits that late fee has been computed both at quarter percent of turnover and at Rs.100/- per day.
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the sole respondent.
4. On examining Sub-section 2 of Section 47 of the applicable GST enactments, it is clear that late fee is required to be levied at Rs.100/- per day during the period of default subject to a maximum of quarter percent of the turnover of the taxable person. If calculated at quarter percent of
WP(MD) No. 30952 of 2026 the turnover, late fee payable by the petitioner is Rs.60,137/- each towards SGST and CGST. On the contrary, the impugned order imposed late fee of Rs.1,53,400/-. Hence, the impugned order is unsustainable and is hereby set aside subject to the condition that the petitioner remits Rs.60,137/- each towards CGST and SGST as late fee within thirty (30) days from the date of receipt of a copy of this order. The matter is remanded for reconsideration on the above terms. After providing a reasonable opportunity, a fresh order shall be issued within five (5) months from the date of remittance in the manner specified above.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 30-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Commercial Tax Officer Tiruchendur Assessment Circle Tuticorin Tamilnadu
WP(MD) No. 30952 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30952 of 2026 AND
30-10-2026