Summary: Cosmos Purification Systems, a small business in Chennai, gets a fresh chance to contest a tax order after a delay in filing their petition.
On February 12, 2025, M/S Cosmos Purification Systems Private Limited, represented by Mr. Adithya Ravindranath, received a tax demand notice from the Assistant Commissioner in the Sholinganallur Assessment Circle, Chennai, for the financial year 2020-21. The company, which is small and doesn't have a dedicated accountant, only found out about the order through a bank notice.
The case was heard by Judge Senthilkumar Ramamoorthy in the Madras High Court on December 5, 2025. The main issue was that Cosmos Purification Systems wasn't given a fair chance to share their side of the story before the tax order was finalized.
The court noticed that the petition was filed late, past the usual deadline. However, considering the circumstances, the judge decided to give Cosmos Purification Systems another chance. The court ordered that the company must pay 25% of the main tax demand within four weeks. If they do this, the previous order will be canceled, and the issue will be looked at again.
The court has asked for a new decision to be made after giving Cosmos Purification Systems a fair hearing. This new decision must be issued within three months from when the company receives the court's order. Meanwhile, the hold on the company's bank account will be removed once they meet the payment condition.
Cosmos Purification Systems has been given another chance to contest their tax order. They need to pay part of the tax demand, and then the court will reconsider their case, ensuring they get a fair hearing this time.
