The Deputy Commissioner (Ct) v. Tvl.Annai Cashew Industries

2025:MHC:913

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03-04-2025

CORAM

THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE C.KUMARAPPAN

1. The State of Tamil Nadu Represented by Deputy Commissioner (CT) Tirunelveli Division, Tirunelveli.

Petitioner(s) Vs

1. Tvl.Annai Cashew Industries Thickurichy, Kanyakumari District.

2.The Secretary, The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai.

Respondent(s)

PRAYER:

PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari calling for the records on the files of the second respondent pertaining to order dated 18.07.2000 made in M.T.A.No.181 of 2000 and quash the same as illegal.

For Petitioner(s):

Ms. Amirtha Poonkodi Dinakaran, Govt.Advocate.

For Respondent(s):

Mr.K.A. Parthasarathy, Senior Counsel For Mr.N.Inbarajan For R1.

R2-Tribunal

ORDER

(Order of the Court was made by Anita Sumanth J.) Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate appearing for the petitioner/revenue would submit that the Commercial Taxes Department does not wish to pursue this Writ Petition and seeks withdrawal of the same on account of the litigation policy per G.O.(Ms.)No.75 Commercial Taxes and Registration (D1) Department dated 27.03.2025, as per which, appeals involving upto a sum of Rs.7.50 lakhs will not be pursued by the revenue.

2. Recording the aforesaid submission, this Writ Petition is dismissed as withdrawn. No costs.

(ANITA SUMANTH J.)(C.KUMARAPPAN J.) sl 03-04-2025 Index:No Speaking order Internet:Yes To 1.Tvl.Annai Cashew Industries Thickurichy, Kanyakumari District.

2.The Secretary, The T.N.Sales Tax Appellate Tribunal (Additional Bench), Madurai.

ANITA SUMANTH J.

AND C.KUMARAPPAN J.

sl 03-04-2025