Case Details: Roundwell Raja Water vs. Deputy State Tax Officer-1 (2026) 43 Centax 242 (Mad.)
Judiciary and Counsel Details
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- D. Bharatha Chakravarthy, J.
- Shri S. Karunakar, for the Petitioner.
- Shri R. Suresh Kumar, Additional Government Pleader, for the Respondent.
Facts of the Case
The petitioner, engaged in the business of supplying water, claimed GST exemption on the ground that the supplies were made exclusively through lorries and tankers. However, the assessing authority treated the supplies as taxable packaged drinking water, observing that no evidence had been produced to establish that the supplies were made only through lorries or tankers and not in packaged form. Aggrieved by the assessment order, the petitioner challenged the same and sought an opportunity to produce additional documents in support of the exemption claim. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that Section 11, read with Section 9 of the CGST Act and the Tamil Nadu GST Act, exempted the supply of water through lorries or tankers, whereas packaged drinking water supplied with a brand name or in packaged form was taxable. The Court observed that, since the petitioner had claimed exemption, the burden of proving that the supplies were made exclusively through lorries or tankers rested upon the petitioner. Considering the request to produce additional documents, the Court set aside the assessment order and remanded the matter.
