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 petition