2026 (2) TMI 1255

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.... For the Respondent : Mr. C. Harsharaj Special Government Pleader ORDER Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent. 3. The Petitioner is before this ....

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.....07.2023. 6. The issue involved is no longer res integra and stands covered by the decision of this Court in Ms.Kandan Hardware Mart, Represented by its Proprietor E.Palani Vs. The Assistant Commissioner (ST)(FAC), Park Town Assessment Circle, Chennai - 600 003 in W.P.Nos.27029 of 2023 etc., batch rendered on 02.01.2026. Operative portion of the aforesaid decision under similar circumstances is....

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....nts 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 imposing ....

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....e allowed. Therefore, "General Penalty" imposed under Section 125 of the respective GST enactments on these Petitioners are set aside. These Petitioners are liable to pay a "Late Fee" of Rs. 10,000/- under the respective GST enactments. (iii)W.P.No.19967 of 2023 and W.P.Nos.23356, 30854, 9867 of 2024 and W.P.Nos.47726, 38007, 48941 of 2025 as detailed in Table - 4B are allowed. These Peti....