Tvl. Meena Traders vs. The Deputy State Tax Officer - 2
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Cause title — parties, addresses and appearances
ORDER The writ petition is filed challenging the impugned order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, dated 12.12.2025 and the orders dated 19.02.2026 and 27.05.2026, whereby the rectification applications filed by the petitioner were rejected. 2.The crux of the submissions made by the learned counsel for the petitioner is that, in the rectifications, the petitioner has pointed out that the petitioner is dealing with jaggery, which is exempt goods. As a matter of fact, with reference to the same discrepancy, when the proceedings were subsequently initiated and the petitioner pointed out the same, the claim was restricted. But, however, inspite of the same, the impugned orders were passed disallowing the claim of the petitioner. 3.Per contra, the learned Government Standing Counsel would submit that, when the petitioner claims to be dealing with exempt goods, the onus is 2/6 https://www.mhc.tn.gov.in/judis on the assessee to take a specific plea and also file supporting documents in respect thereof. 4.I have considered the rival submissions made on either side and perused the material records of the case. 5.Considering the fact that the petitioner could not avail the opportunity during the original assessment proceedings and was not able to prove his case, and considering the fact that the petitioner diligently pursued the same by way of rectification applications, I am of the view that one more opportunity can be granted to the petitioner. Normally, such opportunities are extended on equitable grounds with additional conditions. Since, in this case, it is stated that the petitioner is dealing with the exempt goods, no additional condition is imposed. It will also be open for the petitioner to bring to the notice of the respondent authority itself about the subsequent proceedings which are canvassed before this court. 3/6 https://www.mhc.tn.gov.in/judis
In view thereof, this writ petition is allowed on the following terms: i. The impugned orders dated 12.12.2025, 19.02.2026 and 27.05.2026 are set aside and the matter is remanded back to the file of the respondent; ii. Within two weeks from the date of receipt of a web copy of this order, the petitioner shall file such reply and documents in support of its claim before the respondent and it is for the respondent to consider the same in accordance with law and pass order. iii. Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised; iv. No costs. Consequently the connected miscellaneous petition is closed.
2026 NCC : Yes/No sji 4/6 https://www.mhc.tn.gov.in/judis TO The Deputy State Tax Officer-2, Commercial Tax Building, Rajapalayam -1. 5/6 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji ORDER IN WP(MD) No.17830 of 2026 Date : 25/06/2026 6/6 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.