Madras High Court

Madras HC: Cosmos Purification Systems to Settle 2017-18 GST Late Filing Penalty

Updated
Dec 29, 2025 7:13 PM
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Quick Summary: A court in Chennai has decided that Cosmos Purification Systems needs to pay a GST amount for a late filing from 2017-18. The company agreed to settle the amount soon.

The Case Begins

On December 5, 2025, the Madras High Court, with Judge Senthilkumar Ramamoorthy, heard a case involving Cosmos Purification Systems Private Limited. The company, represented by its director Mr. Adithya Ravindranath, was up against a local tax officer in Chennai.

The Issue at Hand

The problem was about a decision made on December 31, 2023. It was related to the late submission of a GST return for the financial year 2017-18. The tax officer had asked for Rs. 14,590 because of this delay.

"The demand made under the challenged order is a sum of Rs.14,590/- (Rupees Fourteen Thousand Five Hundred and Ninety only)."

The Court's Decision

Judge Senthilkumar Ramamoorthy noted that Cosmos Purification Systems agreed to pay the amount within two weeks of receiving the court's order. The case, known as W.P.No.43314 of 2025, was closed without any extra charges.

Conclusion of Proceedings

The court finished up the case on the same day, December 5, 2025. Any related requests, W.M.P.Nos.48493 & 48495 of 2025, were also closed.

"Recording the same, W.P.No.43314 of 2025 is disposed of. No costs."

Summary of Verdict: The court ordered Cosmos Purification Systems to pay the GST amount they owed for filing late, and the company agreed to pay it soon.