Authority: High Court of Judicature at Madras

Order Date: 06 February 2026

Case Overview

  • Petitioner: M/s Angel Tex Chem, represented by its proprietor Mr. B.R. Nandha and counsel Mrs. R. Hemalatha.
  • Respondent: Deputy Commissioner (ST) (GST), Integrated New Commercial Taxes Building, 3rd Floor, S.F. No.400/1,7,8,46, Pudur B Village, Erode – T.N. – 638 002, represented by Government Advocate Mrs. P. Selvi.
  • Nature of Proceeding: Petition filed under writ numbers 46295, 46297 & 46301 of 2025 (and related W.M.P. numbers) seeking additional time to comply with the Court’s earlier order dated 18‑December‑2025 concerning GST compliance.
  • Background: The Court had previously directed Angel Tex Chem to fulfill certain GST‑related obligations by 18‑Dec‑2025. The petitioner requested further time, citing reasons presented by counsel Mrs. R. Hemalatha.

Final Outcome

  • The Court granted an extension of four weeks to comply with the orders dated 18‑December‑2025.
  • The new compliance deadline is therefore four weeks from the date of this order, i.e., by approximately early March 2026.
  • No other directions or penalties were imposed.

Topics: GST Compliance, Legal Deadline Extension