Quick Summary: M/s. Cosmos Purification Systems Private Limited, based in Chennai, got into a pickle over a GST order. They weren't given a fair shot to explain themselves, but now they've got another chance to make things right.
On December 28, 2023, the tax office in Sholinganallur, Chennai, issued a GST order against M/s. Cosmos Purification Systems Private Limited for the financial year 2017-18. The company, led by Mr. Adithya Ravindranath, claimed they never got a proper chance to defend themselves. They only found out about the order when their bank account got an attachment notice. Talk about a surprise!
"The company was not given a fair chance to argue against the tax demands."
M/s. Cosmos Purification Systems Private Limited decided to take the matter to court. They filed a request under Article 226 of the Indian Constitution, asking for the GST order to be canceled. Their lawyer, Mr. R. Anish Kumar, argued that the company, being small, didn't have a dedicated auditor and was caught off-guard by the order.
Judge Senthilkumar Ramamoorthy took up the case on December 5, 2025, at the Madras High Court. He noted that the company filed the request way past the deadline. But, considering the circumstances, he allowed them another chance. The catch? M/s. Cosmos Purification Systems Private Limited had to pay 100% of the main tax demand within four weeks.
"Considering the length of delay, it is fair and necessary that the company pays 100% of the main tax demand."
If M/s. Cosmos Purification Systems Private Limited pays up, the original GST order will be canceled. They'll get a new hearing where they can present their case properly. The court has given the tax department three months to issue a new order after hearing them out.
The court decided that M/s. Cosmos Purification Systems Private Limited must pay the full amount of the main tax demand to have the original order canceled. This will allow them a new hearing to present their side of the story.
