M/S.Geotech Offshore Structures Pvt Ltd v. The State Tax Officer

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 25006, 25018, 25016 & 25014 of 2026 and WMP Nos. 27280, 27281, 27292, 27294, 27289, 27290, 27287 & 27288 of 2026 M/s.Geotech Offshore Structures Pvt Ltd Rep. by its Authorised representative, Vinoy, No.81, Suriyanarayana Chetty Street, 4th Floor, Royapuram, Chennai 600 080. Head office-8th Floor, KSHB Office building, KC,Panampilly Nagar, Ernakulam, Kerala 682 036. ..Petitioner(s) in all WP's Vs The State Tax Officer, Royapuram Assessment Circle, Elephant Gate Bridge Road, Vepery, Chennai-03. ..Respondent(s) in W.P.Nos.25006 & 25018 of 2026 The Deputy State Tax officer-I Royapuram Assessment Circle, Elephant Gate Bridge Road, Vepery, Chennai-03. ..Respondent(s) in W.P.Nos.25014 & 25016 of 2026 Page2 of 5 PRAYER in W.P.No.25006 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the file of the Respondent and to quash the impugned assessment

order

dated

01.04.2025

bearing

GSTIN

no. 33AAFCG7358B1ZT/2021-22 passed by the Respondent as arbitrary PRAYER in W.P.No.25018 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the file of the Respondent and to quash the impugned assessment

order

dated

05.03.2025

bearing

GSTIN

no. 33AAFCG7358B1ZT/2020-21 passed by the Respondent as arbitrary and thus render justice. PRAYER in W.P.No.25016 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the file of the Respondent and to quash the impugned assessment

order

dated

28.05.2024

bearing

GSTIN

no. 33AAFCG7358B1ZT/2020-21 passed by the Respondent as arbitrary PRAYER in W.P.No.25014 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the file of the Respondent and to quash the impugned Page3 of 5 assessment

order

dated

01.04.2024

bearing

GSTIN

no. 33AAFCG7358B1ZT/2019-20 passed by the Respondent as arbitrary and thus render justice. For Petitioner(s): in all WP's Mr.J Ashish For Respondent(s): in all WP's Ms.G.Dhana Madhri, Government Counsel (Tax) *********** COMMON ORDER Orders imposing late fee and penalty are challenged in these writ petitions.

¶2Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for the respondent.

¶3Learned counsel for the petitioner submits that both late fee and general penalty were imposed and that said orders are not in consonance with law laid down by this Court. Page4 of 5

¶4In Kandhan Hardware, this Court held that both late fee and general penalty cannot be imposed. In order to maintain consistency, following Kandhan Hardware, impugned orders are set aside only insofar as imposition of general penalty is concerned.

¶5These writ petitions are disposed of on the above terms. There shall be no order as to costs. Consequently, the connected writ miscellaneous petitions are closed. 10-07-2026 Index: Yes/No Speaking/Non-speaking order RNA To

1.The State Tax Officer, Royapuram Assessment Circle, Elephant Gate Bridge Road, Vepery, Chennai-03.

2.The Deputy State Tax officer-I Royapuram Assessment Circle, Elephant Gate Bridge Road, Vepery, Chennai-03. Page5 of 5 SENTHILKUMAR RAMAMOORTHY J. RNA WP Nos. 25006, 25018, 25016 & 25014 of 2026 and WMP Nos. 27280, 27281, 27292, 27294, 27289, 27290, 27287 & 27288 of 2026 10-07-2026