M/S. Roundwell Raja Water vs. The Deputy State Tax Officer 1
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Before: and
The writ petition is filed challenging the impugned order dated 15.12.2025, which is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. 2. Heard Mr.S.Karunakar, learned counsel appearing for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader, who takes notice on behalf of the respondent.
The learned counsel appearing for the petitioner would submit that the petitioner is supplying water in containers taking it through lorries to the premises of the customers. Therefore, the entire supply is exempt from the purview of taxation.
The learned Additional Government Pleader taking notice on behalf of the respondent would submit that the impugned order is passed on the ground that if the petitioner is supplying packaged drinking water and the same is within the tax net. 2 https://www.mhc.tn.gov.in/judis
After hearing the arguments on either side, it is clear that if it is mere supply of water through tanker, lorries etc, the same is exempt from tax. However, if it is a packaged drinking water with brand name and package, then it comes within the tax net. It is seen that the impugned order is passed and since the petitioner did not produce any proof in respect of the same, it is settled law that if the petitioner claims exemption, it is for the petitioner to prove before the assessing authority that he is only supplying the water through his lorries and tankers and not in packages.
In view thereof, I am of the view that the petitioner can be granted one more opportunity. Since the entire goods are claimed to be exempt from the tax, no additional condition is imposed.
The writ petition is allowed on the following terms:- i. The impugned order dated 15.12.2025 shall stand set aside and the matter is remanded back to the file of the respondent. 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 an additional reply and produce such documents in support of its 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. 17.04.2026 Neutral Citation: No rgm 4 https://www.mhc.tn.gov.in/judis To The Deputy State Tax Officer-1, Commercial Building, Aruppukottai. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
rgm and W.M.P.(MD).No.8559 of 2026 17.04.2026 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.