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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
Tvl Rakshan Traders – Appellant
Versus
The Proper Officer, Office of the Assistant Commissioner (ST), Tenkasi Assessment Circle, Tenkasi – Respondent
| Table of Content |
|---|
| 1. paddy exempt; order passed without prima facie findings. (Para 2 , 3) |
| 2. burden of proof on exemption claimant. (Para 4) |
| 3. order solely for non-production of proof. (Para 5 , 6) |
| 4. remand for opportunity to produce documents. (Para 7 , 8 , 9) |
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23-03-2026 CORAM THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD).No.6371 of 2026 Tvl Rakshan Traders, Rep. by its Proprietor R.Arumugam, No.70A, Aknimadankovil Street, Kuruvankottai, Alangulam, Tenkasi District-627 811. ... Petitioner Vs.
The Proper Officer, Office of the Assistant Commissioner (ST), Tenkasi Assessment Circle, Tenkasi. ... Respondent PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a WRIT of CERTIORARI calling for records pertaining to the impugned order passed by the Respondent vide his order in GSTIN 33BRYPA9475M1ZW/2021-22 dated 16.12.2025 and quash the same as it is illegal and in gross violation of Principles of Natural Justice and to pass such further or other orders as this Honble High Court may deem fit and proper to the circumstances of the case and thus render justice.
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