M/s.MK Aromatics Limited vs The Assistant Commissioner (State Tax)

WP No. 22601 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22601 of 2026 and W.M.P.Nos.24505 & 24506 of 2026 M/s.MK Aromatics Limited (Represented by its Managing Director, MR.Mahesh Merchant), Plot No.43-47, SIDCO Industrial Estate,Alathur, Kancheepuram - 603 110. ..Petitioner(s) Vs The Assistant Commissioner (State Tax) Thirukazhukundram Assessment Circle, 42, wahab nagar, Thirukazhukundram - 603109. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for records on the files of the Respondent herein in Form GST DRC 07 vide Reference No. ZD331225208574M along with its detailed order both dated 15.12.2025, as so far it relates to the general penalty levied under section 125 of the respective GST Enactment and quash the same. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/06/2026 12:32:35 pm ) WP No. 22601 of 2026 For Petitioner(s): Mr.K.A.Parthasarathy For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** ORDER An order imposing both late fee and general pena