Madras HC Sets Aside GST Exemption Denial on Lubricant–Petroleum Bundling

Sri Pavithra Agencies Vs Deputy Commissioner (GST Appeal) (Madras High Court) The Madras High Court dealt with a writ petition challenging an assessment order dated 26.12.2025 passed under Section 73 of the TNGST Act. The petitioner, a trader primarily dealing in exempt goods such as petroleum products, contended that only a minimal and negligible portion of its business involved taxable goods like rubber and lubricant oils falling within the GST regime. Despite declaring its turnover as exempt, the assessing authority did not accept the claim and passed the impugned order. The respondent argu...