Summary: The Madras High Court has ordered a fresh review of a GST decision against Tvl. Automotive Metal Impregnations, a small business in Chennai. The court found that Tvl. Automotive Metal Impregnations was not given a fair chance to argue against the tax demands.
On December 5, 2025, the Madras High Court, with Judge Senthilkumar Ramamoorthy in charge, looked into a disagreement involving Tvl. Automotive Metal Impregnations, a company based in Ambattur, Chennai. The company challenged a GST decision dated April 29, 2024, made by the Commercial Tax Officer in Pattaravakkam Assessment Circle.
The company, represented by its partner Mrs. G.P. Varaprasad, argued that they were not given a fair chance to argue against the tax demands for the fiscal year 2018-19. Their lawyer, Mr. R. Anish Kumar, pointed out that the warning notice was sent late, breaking the rules of Section 73(2) of the GST laws.
"The petitioner runs a small business and does not have a dedicated auditor," said Mr. Kumar.
Ms. P. Selvi, the Government Lawyer for the Commercial Tax Officer, disagreed with the claim that the decision was made after the allowed time. She insisted that the decision was valid and made within the allowed time.
Judge Ramamoorthy noted that Tvl. Automotive Metal Impregnations was not heard, and the tax plan was confirmed without their input. Because of the delay in filing the petition, the court ordered the company to pay 50% of the main tax demand within four weeks.
"If the company meets this condition, the challenged order is canceled and the issue is sent back for a new review."
The court has canceled the initial decision and instructed that a new decision be made after giving Tvl. Automotive Metal Impregnations a fair chance to present their case. A new detailed order must be issued within three months.
