WP No. 23116 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 23116, 23190 & 23731 of 2026 & WMP Nos.25050, 25052, 25146, 25147, 25730 & 25731 of 2026 Tvl Eshwar Traders GSTIN- 33ADJPE6863B1ZU, rep. by its proprietor Eshwaramoorthi 100K40/ 290, Seenivasapuram Street, Avinashi, Tiruppur 641654 ..Petitioner(s) in three WPs Vs The Assistant Commissioner (ST) Avinashi Assessment circle, Avinashi Srinivasapuram Veterinary Hospital Compound, Covai Avinashi Road, Avinashi 641 654 ..Respondent(s) in three WPs PRAYER in W.P.No.23116 of 2026: This writ petition is filed under Article 226 of the Constitution of India for issuance of a writ of Certiorari to call for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no. ZD330725030044U/2020-21 dated 03.07.2025 issued by the Respondent and quash the same being illegal, invalid without jurisdiction. PRAYER in W.P.No.23190 of 2026: This writ petition is filed under Article 226 of the Constitution of India for issuance of a writ of Certiorari to call for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no. ZD330624313675F/2020-21 dated 26.06.2024 issued by the Respondent and quash the same being illegal, invalid without jurisdiction. PRAYER in W.P.No.23731 of 2026: This writ petition is filed under Article __________ Page1 of 4 https://www.mhc.tn.gov.in/judis

WP No. 23116 of 2026 226 of the Constitution of India for issuance of a writ of Certiorari to call for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no. ZD330724215610S/ 2019-20 dated 18.07.2024 issued by the Respondent and quash the same being illegal, invalid without jurisdiction. In all three WPs For Petitioner(s): M/s.Meera Ramesh S.R.Varrun Kumar G V Monika Sri C.Suresh S. Nagaraj Pandian For Respondent(s): Ms.G.Dhana Madhri, Government Advocate (Tax) COMMON ORDER In these three writ petitions, the impugned orders are assailed insofar as it pertains to the imposition of general penalty. 2. Relying on M/s.Kandan Hardware Mart rep. By its Proprietor E.Palani vs. The Assistant Commissioner (ST) (FAC), Park Town Assessment Circle, Chennai – 600 003 [(2026) 38 Centax 332 (Mad.)] (Kandan Hardware) and other cases, learned counsel for the petitioner submits that general penalty under Section 125 of applicable GST statutes cannot be imposed in cases wherein late fee has been levied. 3. Ms. G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 23116 of 2026 4. In order to maintain consistency in approach, following Kandan Hardware, the orders impugned herein are set aside only insofar as imposition of general penalty is concerned.

5. These writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 03-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL To The Assistant Commissioner (ST) Avinashi Assessment circle, Avinashi Srinivasapuram Veterinary Hospital Compound, Covai Avinashi Road, Avinashi 641 654 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 23116 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KAL WP Nos. 23116, 23190 & 23731 of 2026 & WMP Nos.25050, 25052, 25146, 25147, 25730 & 25731 of 2026 03-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 23116 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 23116, 23190 & 23731 of 2026 & WMP Nos.25050, 25052, 25146, 25147, 25730 & 25731 of 2026 Tvl Eshwar Traders GSTIN- 33ADJPE6863B1ZU, rep. by its proprietor Eshwaramoorthi 100K40/ 290, Seenivasapuram Street, Avinashi, Tiruppur 641654 ..Petitioner(s) in three WPs Vs The Assistant Commissioner (ST) Avinashi Assessment circle, Avinashi Srinivasapuram Veterinary Hospital Compound, Covai Avinashi Road, Avinashi 641 654 ..Respondent(s) in three WPs PRAYER in W.P.No.23116 of 2026: This writ petition is filed under Article 226 of the Constitution of India for issuance of a writ of Certiorari to call for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no. ZD330725030044U/2020-21 dated 03.07.2025 issued by the Respondent and quash the same being illegal, invalid without jurisdiction. PRAYER in W.P.No.23190 of 2026: This writ petition is filed under Article 226 of the Constitution of India for issuance of a writ of Certiorari to call for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no. ZD330624313675F/2020-21 dated 26.06.2024 issued by the Respondent and quash the same being illegal, invalid without jurisdiction. PRAYER in W.P.No.23731 of 2026: This writ petition is filed under Article __________ Page1 of 4 https://www.mhc.tn.gov.in/judis

WP No. 23116 of 2026 226 of the Constitution of India for issuance of a writ of Certiorari to call for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no. ZD330724215610S/ 2019-20 dated 18.07.2024 issued by the Respondent and quash the same being illegal, invalid without jurisdiction. In all three WPs For Petitioner(s): M/s.Meera Ramesh S.R.Varrun Kumar G V Monika Sri C.Suresh S. Nagaraj Pandian For Respondent(s): Ms.G.Dhana Madhri, Government Advocate (Tax) COMMON ORDER In these three writ petitions, the impugned orders are assailed insofar as it pertains to the imposition of general penalty. 2. Relying on M/s.Kandan Hardware Mart rep. By its Proprietor E.Palani vs. The Assistant Commissioner (ST) (FAC), Park Town Assessment Circle, Chennai – 600 003 [(2026) 38 Centax 332 (Mad.)] (Kandan Hardware) and other cases, learned counsel for the petitioner submits that general penalty under Section 125 of applicable GST statutes cannot be imposed in cases wherein late fee has been levied. 3. Ms. G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 23116 of 2026 4. In order to maintain consistency in approach, following Kandan Hardware, the orders impugned herein are set aside only insofar as imposition of general penalty is concerned.

5. These writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 03-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL To The Assistant Commissioner (ST) Avinashi Assessment circle, Avinashi Srinivasapuram Veterinary Hospital Compound, Covai Avinashi Road, Avinashi 641 654 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 23116 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KAL WP Nos. 23116, 23190 & 23731 of 2026 & WMP Nos.25050, 25052, 25146, 25147, 25730 & 25731 of 2026 03-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis