Angel Tex Chem Granted Two‑Week Deposit Extension

Authority: Madras High Court

Order Date: 20 January 2026

Case Overview

• Petitioners: M/s. Angel Tex Chem, represented by its proprietor B.R. Nandha, filed W.P. No.46297 of 2025 and W.M.P. Nos.51647 and 51648 of 2025 under Article 226 of the Constitution.
• Respondent: Deputy Commissioner (ST) (GST) (Appeal), Integrated New Commercial Taxes Building, 3rd Floor, S.F.No.400/1, 7, 8, 46 Pudur B Village, Erode, Tamil Nadu.
• The petition challenges Impugned Order No.GST.AP.202/2023 vide GSTIN:33ATSPN9727C1ZC/2019‑2020 dated 13.10.2025, along with the demand summary issued in FORM GST APL‑04 Ref.No.ZD331025122974L dated 13.10.2025 for the tax period 2019‑2020.
• Relief sought: issuance of a writ of certiorari, call for records of the respondent, and quash the impugned order.
• The learned counsel for the petitioner requested a two‑week period to comply with the order dated 18.12.2025.

Final Outcome

• The Court extends the time for making the pre‑deposit by two weeks from the date of receipt of a copy of this order.
• It is expressly stated that no further extension shall be granted.
• In case of failure to deposit the amount within the stipulated period, the writ petition will be deemed disposed of accordingly.
• The case is listed for further compliance on 04.02.2026 under the caption “for reporting compliance”.

Topics: GST, Tax Compliance, Judicial Procedure