Summary: M/S Parvati Purity Fluids gets a chance to challenge a tax order after missing deadlines, with conditions to deposit disputed taxes.
On January 29, 2026, the Madras High Court, with Justice C. Saravanan, handled a case involving M/S Parvati Purity Fluids from Coimbatore. They were in a dispute with the Assistant Commissioner from Palladam, Tiruppur, over a tax order dated December 28, 2023, concerning GST dues.
On September 30, 2023, M/S Parvati Purity Fluids received a notice asking them to explain why they shouldn't be penalized but didn't attend the hearing. This led to the order against them. By the time they filed the petition on January 5, 2026, the deadline to appeal had passed.
Their lawyer, Mr. P. James Victor Rajkumar, suggested paying 100% of the disputed tax to get another hearing. Justice Saravanan agreed, noting that similar cases had been given another chance under these conditions.
"To balance the interest of both parties... the case is sent back to the Assistant Commissioner."
The court ordered M/S Parvati Purity Fluids to pay the full disputed tax within 30 days. They also needed to respond to the notice with all necessary documents. If they did so, the order from December 28, 2023, would be treated as an addition to the notice.
If M/S Parvati Purity Fluids meets the conditions, the Assistant Commissioner must issue a new order within three months. The company’s bank account, previously frozen, would also be unfrozen.
"The freezing of the bank account... shall also be automatically lifted."
If M/S Parvati Purity Fluids fails to comply, the Assistant Commissioner can proceed to collect the tax without further court involvement. However, they must inform the company before taking action.
The court concluded the case with these instructions, closing related petitions without costs. This decision offers a chance for M/S Parvati Purity Fluids to resolve their tax issues, but they must act quickly to benefit from it.
