Tvl. Sree Manisha Traders vs. The State Tax Officer

Upon hearing the learned counsel appearing for the petitioner and perusing the material records of the case, it can be seen that the order has been passed by disallowing the exemption from tax claimed by the petitioner.

It is the case of the petitioner that he is dealing with coconut shells, which would fall under HSN 14049060. However, though an opportunity was granted by issuance of a Show Cause Notice, the petitioner did not avail of the same, and the impugned order came to be passed ex parte. 2 https://www.mhc.tn.gov.in/judis

I have also considered the reasons stated in the affidavit for the petitioner’s failure to appear before the respondent, submit the relevant supporting documents, and raise the aforesaid plea.

I am of the view that the petitioner is entitled to an opportunity. Normally, this Court imposes a condition directing deposit of 25% of the disputed tax amount.

However, since in the present case the entire turnover is claimed to be exempt from tax, no such additional condition is imposed.

In view thereof, this writ petition is ordered on the following terms:- i. The impugned order dated 09.12.2025 shall stand set aside and the matter shall stand remanded back to the file of the respondent for fresh consideration. 3 https://www.mhc.tn.gov.in/judis ii. Within a period of two weeks from the date of receipt of a web copy of the order, the petitioner shall file such additional reply and produce such document in support of their claim and it is for the respondent to consider the same and pass appropriate orders in accordance with law. iii. No costs. Consequently, connected miscellaneous petition is closed. 21.04.2026 Neutral Citation: No rgm 4 https://www.mhc.tn.gov.in/judis To The State Tax Officer, Dindigul (Rural) Assessment Circle, Commercial Tax Building, Dindigul. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY