M/S. Angel Tex Chem v. The Deputy Commissioner (St)(Gst)(Appeal)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.51653 and 51654 of 2025 M/s. Angel Tex Chem, Represented by its Proprietor, B.R.Nandha ... Petitioner Vs.

The 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 - 638 002.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the respondent herein in its Impugned Order No.GST.AP.201/2023 vide GSTIN:33ATSPN9727C1ZC/2017-2018 dated 13.10.2025 along with consequential proceedings summary of the demand after issue of the order by the Appellate Authority in FORM GST APL - 04 vide Ref.No.ZD3310251229250, dated 13.10.2025 for the Tax Period 2017-2018, and quash the same.

For Petitioner : M/s.R.Hemalatha For Respondent : Mrs.P.Selvi, Government Advocate 1/4

O R D E R

This case is listed today under the caption "For Reporting Compliance".

2. The learned counsel for the petitioner seeks two weeks time to comply with the order dated 18.12.2025.

3. Recording the same, the time for making the pre-deposit is extended for a period of two weeks from the date of receipt of a copy of this order.

4. It is made clear that no further extension shall be granted. In case of failure to deposit the amount, it shall be deemed that this writ petition stands disposed of accordingly.

5. List the case on 04.02.2026 under the caption 'for reporting compliance'.

20.01.2026 av 2/4

To:

The 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 - 638 002.

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C.SARAVANAN, J.

av and W.M.P.Nos.51653 and 51654 of 2025 20.01.2026 (3/3) 4/4