Quick Summary: Cosmos Purification Systems Pvt. Ltd. challenged a tax order from the Assistant Commissioner in Chennai. The court decided to cancel the order but required Cosmos to pay a portion of the tax first.
In this case, M/S. Cosmos Purification Systems Private Limited, represented by Director Mr. Adithya Ravindranath, was against the Assistant Commissioner (ST) from the Sholinganallur Assessment Circle in Chennai. The issue was about a tax order for the financial year 2020-21.
On February 10, 2025, an order was issued under a section of the GST laws. Cosmos argued that they weren't given a fair chance to argue against the tax demands. They only found out about the order when their bank account was frozen.
"The petitioner was not provided a reasonable opportunity to contest the tax demands."
Judge Senthilkumar Ramamoorthy handled the case. He noticed that Cosmos wasn't given a chance to speak up before the tax decision was finalized. The court also noted that Cosmos filed the petition after the deadline.
The court decided that Cosmos needed to pay 25% of the main tax demand. This payment had to be made within four weeks. Once Cosmos does this, the previous tax order will be canceled.
"Subject to compliance with the said condition, the impugned order is set aside."
The court ordered a fresh review of the case. The Assistant Commissioner must give Cosmos a fair chance to present their case. A new decision will be made within three months.
On December 5, 2025, the court concluded the case based on these terms. No additional costs were given, and related petitions were closed. This decision gives Cosmos another opportunity to argue against the tax demands, but only after they pay a part of the tax first.
