Remand for fresh GST assessment granting opportunity to substantiate exemption claim with documents.

O R D E R

This Writ Petition is filed challenging the impugned assessment order dated 24.12.2025 passed under Section 73 of the TNGST Act, 2017.

2. On a perusal of the impugned order, it is seen that when the petitioner claimed exemption in respect of its trade on the ground that it is dealing in paddy husk, the assessing authority rejected the claim on the ground that the petitioner failed to establish that the goods are exempt. It is further seen that though the petitioner had filed a reply, it did not file supporting documents, such as invoices etc., to substantiate the nature of the goods dealt with so as to claim exemption. In this regard, the learned counsel for the petitioner would submit that if an opportunity is granted, the petitioner would produce all the necessary documents before the respondent.

3. Considering the submissions made and the reasons for not producing the documents at the time of enquiry, I am of the view that the petitioner can be granted one more opportunity. Normally, on equitable considerations, this Court imposes additional conditions, such as payment of tax. However, since in the present case it is pleaded that the petitioner is dealing in an exempted category of goods, no further condition is imposed.

4. In view thereof, this Writ Petition is allowed on the following terms:

i. The impugned order dated 24.12.2025 is set aside and the matter is remanded to the file of the respondent for fresh consideration.

ii. Within a period of two weeks from the date of receipt of the web copy of this order, the petitioner shall appear before the respondent and file an additional reply, if any and produce all documents in support of its claim, without fail.

iii. It is for the respondent to consider the matter afresh and pass orders in accordance with law.

iv. No costs. Consequently, the connected Miscellaneous Petition is closed.