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1/6 WP No. 12943 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-04-2026

CORAM THE HONOURABLE MR JUSTICE C. SARAVANAN

WP No. 12943 of 2026 and WMP Nos. 14135 & 14136 of 2026

Sree RKS Tex Rep by its Proprietor,

Anbunila

16/2, Grace Garde, 1st Lane, Royapuram, Chennai-600013.

Tamil Nadu Petitioner(s)

Vs Assistant Commissioner (ST) (FAC)

Royapuram Assessment circle, Station.No.32, Elephant Gate Bridge

Road, Chennai-600 003.

Respondent(s)

PRAYER Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, to call for the impugned order of the respondent passed in GSTIN 33BBMPA3520P1ZP/2019-20 dated 13.07.2024, to quash the

same.

For Petitioner(s): Mr.R.Kumar For Respondent(s): Mrs.K.Vasanthamala

Government Advocate

ORDER

Mrs.K.Vasanthamala, learned Government Advocate takes notice for the

Respondent.

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2. This Writ Petition is being disposed of at the time of admission with

the consent of the learned counsel for the Petitioner and the learned Government

Advocate for the Respondent.

3. Both the learned counsel for the Petitioner and the learned Government

Advocate for the Respondent confirmed that the issue is squarely covered by the decision of this Court in Ms.Kandan Hardware Mart Vs. The Assistant Commissioner (ST)(FAC) in W.P.No.27029 of 2023 vide order dated

02.01.2026. Operative portion of the said order reads as under:-

“205. The Division Bench of the Himachal Pradesh High Court in the case of M/s.R.T.Pharma Vs. Union of India and others, while dealing with a similar issue arising out of delay in filing of the “Annual Returns” in GSTR-9 under Section 39 of the respective GST Enactments held that it would be unjust to deny a “Late Fee”, waiver to a taxpayer who filed their Goods and Services Tax (GST) Annual Returns (GSTR-9 and GSTR-9C) before a specific Amnesty Notification was issued in Notification No.7/2023-Central Tax dated 31.03.2023, and was amended by

Notification No.25/2023-Central Tax dated 17.07.2023

206. Therefore, the benefit of the above Notifications namely Notification No.7/2023- Central Tax dated 31.03.2023 as amended by Notification No.25/2023-Central tax dated 17.07.2023 has to be extended to all those Petitioners in Table –

4A who had filed the returns before 01.04.2023.

207. Since these Petitioners are liable to pay “Late Fee”

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 GST Enactments can be imposed only in the absence of ‘any other penalty’ under the respective GST

Enactments.

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208. It is therefore held that the Petitioners in Table-4A are neither liable for “Late Fee” over and above Rs.10,000/- under each of the respective GST Enactments nor liable for “General

Penalty” under Section 125 of the respective GST Enactments.

209. As far as the case of Petitioners in Table-4B namely the Petitioners in W.P.No.19967 of 2023 and W.P.Nos.23356, 30854, 9867 of 2024 and W.P.Nos.47726, 38007, 48941 of 2025 are concerned, they have been subjected to only “Late Fee” under Section 47(2) of the respective GST Enactments. They have not been subjected to “General Penalty” under Section

125 of the respective GST Enactments.

210. Since these Petitioners have also filed the “Annual Returns” before 01.04.2023, they cannot be subjected to “Late Fee” over and above Rs.10,000/- under each of the respective GST Enactments as ordered in the case of those Petitioners in

Table-4A

211. As far as the case of Petitioner in Table-4C namely the Petitioner in W.P.No.3915 of 2024 is concerned, the said Petitioner has filed the “Annual Return” only on 19.01.2024 for the Tax Period 2020-2021. It was within the time under Section 44(2) of the respective GS