Roundwell Raja Water Vs Deputy State Tax Officer
Date: April 16, 2026
Subject Matter
Assessee Must Prove Water Supply Exemption to Avoid Tax on Packaged Drinking Water
Summary
The Madras High Court set aside an assessment order dated 15.12.2025, remanding the matter for reconsideration. The decision was based on the petitioner's claim for tax exemption on water supply, with the Court emphasizing that the burden of proof fo…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT 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 t…