Prayer in W.P.No.13749/2026:

Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the respondent herein in FORM GST DRC-07 with Reference No.ZD330324158411S along with detailed order No:33BDAPK1999J1ZC/ 2019-20 both dated 25.03.2024, for the tax period APR 2019-MAR 20 and quash the same.

Prayer in W.P.No.13752/2026:

Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the respondent herein in FORM GST DRC-07 with Reference No.ZD3303241601601 along with detailed order No:33BDAPK1999J1ZC/ 2020-21 both dated 25.03.2024, for the tax period APR 2020-MAR 21 and quash the same.

For Petitioner(s) in both W.P.Nos. : Mr.A.P.Karventhan

For Respondent(s) in both W.P.Nos. : Mr.TNC.Kaushik Additional Government Pleader

COMMON ORDER

Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the Respondent.

2. These Writ Petitions are being disposed of at the stage of admission itself with the consent of the learned counsel for the petitioner and the learned Additional Government Pleader for the Respondent.

3. In these Writ Petitions, the petitioner has challenged the respective impugned order dated 25.03.2024 for the respective period 2019-2020 and 2020-2021. By the impugned order, the petitioner has been mulcted with General Penalty under Section 125 of the respective GST Enactments, 2017 and Late Fee under Section 47 of the respective GST Enactments, 2017.

4. The aforesaid impugned order was preceded by a show cause notice in DRC-01 dated 14.10.2023. However, the petitioner neither filed Annual return of the Financial years 2019-2020 and 2020-2021 nor filed any reply the aforesaid Show Cause Notice. Thus, the impugned order has been passed.

5. Heard the learned counsel for the petitioner and learned Additional Government Pleader appearing for the respondent.

6. Both the learned counsel for the petitioner and the respondent submitted that the issue is no longer res integra and is covered by the order of this Hon’ble Court in Kandan Hardware Mart vs. The Assistant Commissioner (ST)(FAC), rendered on 02.01.2026 in W.P.No.27029 of 2023 and batch cases.

The operative portion of the said order reads as under:

“190. In Tvl.Jainsons Casters and Industrial Products referred to supra in W.P.No.36614 of 2024 rendered on 04.02.2025, this Court held that there is no scope for imposing “General Penalty” under Section 125 of the respective GST Enactment once “Late Fee” under Section 47 has been levied under these Enactments. “Late Fee” though not described as a “Penalty” is penal in nature; and the imposition of “Penalty” consequence without any element of mens rea is unjustifiable. In my view, there is no scope for levying both on a Registered Person.

191. The Petitioners in Table-3 [W.P.Nos.3540, 3567, 3570, 3902, 3966 of 2024] and the Petitioner in Table-4B [W.P.No.9867 of 2024] filed the “Annual Returns” under Section 44(1) of the respective GST Enactments within the time specified in the Notification No.7/2023-Central Tax dated 31.03.2023 as amended by Notification No.25/2023-Central tax dated 17.07.2023

192. They have therefore been imposed with a lighter “Late Fee” of Rs.10,000/- under each of the respective GST Enactments in terms of the above Notification.

193. They are however questioning the imposition of “General Penalty” under section 125 of the respective GST Enactments. Since it has been already concluded that “Late Fee” under Section 47(2) of the respective GST Enactments was penal in nature, there cannot be imposition of “General Penalty” under Section 125 of the respective GST Enactments over and above the “Late Fee” levied at concessional rate under the above-mentioned Notifications.

194. I am also inclined to adopt the above ratio in Tvl.Jainsons Casters and Industrial Products referred to supra. I therefore hold that there is no scope for im