Madras High Court
WP/44427/2026 of Sony Borewells Vs The Assistant Commissioner(ST)(FAC) on 2 November 2026
WP No. 44427 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02-11-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 44427 of 2026
and WMP Nos.49844 and 49845 of 2026
CNR: {HCMA012484492026}
Sony Borewells
(Rep. by its proprietor N.Gunasekaran )
3/75, Pappampalayam,
P.S. Mani Building, Karichipalayam PO,
Tiruchengode Taluk,Namakkal,
Tamil Nadu, 637201
..Petitioner(s)
Vs
1. The Assistant Commissioner(ST)(FAC)
also known as the Commercial Tax Officer, Namakkal Rural Circle, Namakkal
2. The Deputy Commissioner ST
Namakkal
3. The Assistant Commissioner ST
Namakkal Rural Circle, Namakkal
..Respondent(s)
PRAYER: 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 on the
WP No. 44427 of 2026
files of the first respondent herein vide reference No. 46/2022-23/A1 dated 30th November, 2022, along with the summary of the order in GST DRC-07 No.
ZD331122093180Y dated 30th November, 2022 for the period between April, 2019 to March, 2020, quash the same.
For Petitioner(s):
Ms. S. Vishnupriya
For Respondent(s):
Mr. I. Dinesh
Additional Government Pleader (Taxes)
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ORDER
The present Writ Petition has been filed challenging the order dated 30.11.2022, whereby the respondent has levied a late fee under Section 47 and a penalty under Section 125 of the GST Act.
2. The learned counsel for the petitioner submits that this Court, in several cases, has taken the stand that once a late fee is levied, the question of paying a penalty does not arise. She further submits that the late fee was already paid on 31.10.2026. Therefore, she prays for the quashing of the proceedings in respect of the levy of penalty.
WP No. 44427 of 2026
3. In response, the learned Additional Government Pleader (Taxes) fairly submits that in the event the late fee has been paid, the penalty proceedings may be set aside.
4. Such being the case, since the petitioner has already paid the late fee on 31.10.2026, the question of levying a penalty under Section 125 of the GST Act does not arise. Wherever a specific provision is available for the purpose of levying a late fee, invoking the provision under Section 125 for levying a penalty is impermissible.
5. In the present case, a specific provision for levying a late fee is readily available under Section 47. Therefore, once the late fee is levied under Section 47, the provisions of Section 125 will not be attracted for the non-filing of annual returns in Form GSTR-9. Such being the case, the impugned order with regard to the levy of penalty under Section 125 of the GST Act, is set aside. As far as the late fee is concerned, the petitioner has already paid the amount levied
WP No. 44427 of 2026 under Section 47 as early as 31.10.2026; hence, the impugned order to that extent is confirmed, and the remittance of the late fee is taken on record.
6. With the above directions, this Writ Petition stands disposed of. There shall be no order as to costs. Consequently, W.M.P. No. 49844 of 2026, filed to dispense with the production of the original impugned order, is allowed, and the connected Miscellaneous Petition is closed. 02-11-2026 Asi To
1. The Assistant Commissioner(ST)(FAC) also known as the Commercial Tax Officer, Namakkal Rural Circle, Namakkal
2. The Deputy Commissioner ST Namakkal
3. The Assistant Commissioner ST Namakkal Rural Circle, Namakkal
WP No. 44427 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 44427 of 2026 and WMP Nos.49844 and 49845 of 2026 02-11-2026