Authority: High Court of Judicature at Madras
Order Date: 09-07-2026
Case Overview
- Petitioner: Sri Guperalakshmi Tex, represented by J. Raveendran, Proprietor, seeking certiorari and mandamus to obtain records of the Assistant Commissioner’s order dated 13‑08‑2025 concerning GSTIN 33ANQPR3231F1Z1 for assessment year 2018‑19, and to have the order quashed and a fresh assessment passed.
- Respondent: Assistant Commissioner (ST) Kondalampatty, Salem‑I Assessment Circle, Salem District.
- The petition challenged the imposition of a general penalty under Section 125 of the GST Act, arguing that a late fee had already been levied, rendering the penalty impermissible, relying on the precedent set in Kandan Hardware Mart (2026) 38 Centax 332 (Mad.).
- The Government Counsel, Mr. R. Sethu Prabakaran, appeared for the respondent and accepted notice.
Final Outcome
- The Court, applying the Kandan Hardware precedent, set aside the impugned order only to the extent that it imposed the general penalty under Section 125.
- The remainder of the assessment order dated 13‑08‑2025 remains in force.
- The writ petition is disposed of on these terms; connected miscellaneous petitions are closed; no order as to costs is made.
Topics: GST Penalty, Tax Litigation