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W.P(MD)No.11267 of 2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

Dated: 20.04.2026

CORAM

THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY

W.P(MD)No.11267 of 2026 and

W.M.P(MD)No.8705 of 2026

M/s.Sri Durgai Amman Rice Traders Represented by its Proprietor N.K.Arunbabu

GSTIN 33BIMPA7061C1ZP

14-12-34, A.K.S.Street, Mettupatti, Chinnalapatti,

Dindigul ... Petitioner

Vs. -

–

The State Tax Officer, Dindigul(Rural) Assessment Circle,

Commercial Tax Building, Dindigul ... Respondent

Prayer :Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari calling for the records in the impugned order in Ref.No.ZD3312252425899 dated 16.12.2025 for the assessment year 2021-22 issued by the respondent and quash the same as it is without jurisdiction and clear violation of statutory

provisions.

For Petitioner :Mr.S.Karunakar For Respondent :Mr.R.Suresh Kumar

Additional Government Pleader

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W.P(MD)No.11267 of 2026

ORDER

This writ petition is filed challenging the impugned order dated

16.12.2025. The same is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, for the assessment year

2021-2022.

2.The impugned order has been passed on the premise that the

business of rice that the petitioner deals with, comes under HSN 1104 and

such is taxable at the rate of 5%.

3.According to the petitioner, the rice is neither branded nor it is sold

in package of below 26 kilograms. As such, it comes under HSN 1006 and is

exempt from tax.

4.The learned Additional Government Pleader appearing on behalf of

the respondents would submit that it is for the dealer to produce such proof that the goods come under HSN 1006. A perusal of the impugned order, the dealer has failed to produce such supporting documents except for claiming

exemption.

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W.P(MD)No.11267 of 2026

5.I have considered the rival submissions made on either side and

perused the material records of the case.

6.There can be no quarrel over the proposition argued by the

Additional Government Pleader that it is for the Dealer to have produced such document in support of their claim. As a matter of fact, a perusal of the impugned order, it can be seen that only because the assessee did not produce the supporting documents in terms of their claim to prove that their supply was above 26 kilograms and that it was not a branded product, the

impugned order came to be passed.

7.Considering the overall facts and circumstances of the case, I am of

the view that an opportunity can be granted to the petitioner assessee, usually this Court imposes the condition to deposit 25% of the taxable amount, but however, considering the fact that in this case the goods are claimed to be exempted, I am of the view that no such additional condition

need be imposed in the present writ petition.

8.This writ petition is allowed on the following terms:

(i)The impugned order dated 16.12.2025 shall stand set aside and the

matter shall stand remanded back to the file of the respondent within a

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W.P(MD)No.11267 of 2026

period of two weeks from the date of receipt of the web copy of the order. It will be open for the petitioner to file such additional reply and produce such documents and it is for the respondent to consider the same and pass orders

afresh. No costs. Consequently, connected miscellaneous petition is closed.

20.04.2026

NCC:Yes/No Ns To

The State Tax Officer, Dindigul(Rural) Assessment Circle,

Commercial Tax Building, Dindigul

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W.P(MD)No.11267 of 2026

D.BHARATHA CHAKRAVARTHY, J.

Ns

W.P(MD)No.11267 of 2026 and

W.M.P(MD)No.8705 of 2026

20.04.2026

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