Authority: High Court of Judicature at Madras
Order Date: 20 January 2026
Case Overview
- Petition No. W.P. 46301 of 2025 filed by M/s. Angel Tex Chem, represented by its proprietor B.R. Nandha, under Article 226 seeking a writ of certiorari to call for records of Impugned Order No. GST.AP.201/2023 dated 13 Oct 2025 (GSTIN 33ATSPN9727C1ZC/2017‑2018) and to quash the order.
- Respondent: Deputy Commissioner (ST) (GST) (Appeal), Integrated New Commercial Taxes Building, Erode, Tamil Nadu, represented by Government Advocate Mrs. P. Selvi.
- The petition challenges the demand summary issued in FORM GST APL‑04 (Ref.No. ZD3310251229250) for the tax period 2017‑2018.
Order Details
1. The learned counsel for the petitioner requested a two‑week extension to comply with the pre‑deposit requirement stipulated in the order dated 18 Dec 2025.
2. The Court grants a two‑week extension from the date of receipt of this order for making the pre‑deposit.
3. The Court expressly states that no further extension shall be granted. Failure to deposit the amount within the stipulated period will be deemed as a disposal of the writ petition.
4. The matter is listed for compliance reporting on 04 Feb 2026 under the caption “for reporting compliance”.
Final Outcome
- The petition is allowed a two‑week window to make the pre‑deposit; any further delay will result in dismissal of the writ petition. The case will be heard again on 4 February 2026 for compliance reporting.
Topics: GST Compliance, Court Order