Summary: Cosmos Purification Systems challenged a tax order from the State Tax Officer in Chennai, claiming they weren't given a fair chance to respond. The court agreed to reconsider the case if they pay half of the disputed tax amount.
On December 5, 2025, Judge Senthilkumar Ramamoorthy heard a case involving Cosmos Purification Systems Private Limited. The company, led by Mr. Adithya Ravindranath, filed a complaint against an order issued by the State Tax Officer in the Sholinganallur Assessment Circle, Chennai.
The problem started with an order dated July 13, 2024. This order was about tax demands for the financial year 2019-20. Cosmos argued they weren't given a fair chance to present their case. They only found out about the order when their bank account was frozen.
"Cosmos Purification Systems was not provided a reasonable opportunity to contest the tax demands."
The court acknowledged that Cosmos had filed the complaint late. However, considering the circumstances, Judge Ramamoorthy decided to give them another shot. But there was a catch. Cosmos has to pay 50% of the main tax demand within four weeks.
Once Cosmos pays the required amount, the previous order will be canceled. The case will be reconsidered, and Cosmos will get a fair chance to present their side. The court ordered that a new decision should be made within three months after the payment.
The court's decision allows Cosmos Purification Systems to properly challenge the tax demands. This case highlights the importance of ensuring fair opportunities in legal proceedings.
