Madras High Court

Madras HC: Annapoorna Cotspin's 95-Day Delay in Tax Appeal Gets Conditional Reprieve

Updated
Dec 8, 2025 10:56 PM
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Summary: Annapoorna Cotspin's appeal against a tax order was delayed by 95 days. The court decided to give them another chance, but they have to pay part of the tax first.

The Case Begins: Tax Trouble for Annapoorna Cotspin

On February 22, 2025, Annapoorna Cotspin, based in Coimbatore, faced a tax proposal they didn't challenge. This led to a confirmed tax demand. The company, represented by Mr. Amit Jasraj Khandelwal, didn't take part in the proceedings, which was a big problem.

"The tax proposal was confirmed because Annapoorna Cotspin did not take part in proceedings."

The Appeal: A 95-Day Delay

Annapoorna Cotspin tried to appeal this decision but did so 95 days late. According to the rules, the appeal was turned down because of this delay. This was a major setback for the company.

The Court's Decision: A Second Chance with Conditions

On December 5, 2025, Judge Senthilkumar Ramamoorthy of the Madras High Court decided to give Annapoorna Cotspin another chance. However, there was a condition. They had to pay 25% of the total tax demand. They had already paid 10% when filing the appeal, so they needed to pay the remaining 15% within four weeks.

"Annapoorna Cotspin shall pay 25% of the total tax demand as a condition for remand."

Moving Forward: A New Opportunity

The original order from February 22, 2025, was canceled. The case was sent back to the Assistant Commissioner (ST) in Coimbatore for another look. The court instructed that a new decision should be made within three months after receiving the order.

"A new decision shall be issued within three months from the date of receipt of a copy of this order."

Summary of the Verdict

The court decided to give Annapoorna Cotspin another chance to challenge the tax demand, but they must pay 25% of the tax upfront. The case will be reconsidered by the Assistant Commissioner in Coimbatore, who must make a new decision within three months.

Tags:
Tax Law
Income Tax
Appeal Process