State Of Tamil Nadu v. K.M.R. Metal Mart

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.04.2025

CORAM

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ The State of Tamil Nadu Represented By The Joint Commissioner (Court) Coimbatore Division Coimbatore.

Petitioner Vs Tvl K M R Metal Mart No.82, N.H.Road, Coimbatore.

Respondent Prayer: Revision Petition filed under Section 60 of the Tamil Nadu Value Added Tax Act 2006, against the order dated 28.05.2023 passed in CTSA No.20 of 2018 on the file of Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore.

For Petitioner :

Mr.C.Harsha Raj * * * * *

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Mr.Harsha Raj states that the monetary limit involved in this revision is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023JC, dated 02.11.2023. In support of this, he has also produced G.O. (Ms.) No.75, Commercial Taxes and Registration (D1) Department, dated 27.03.2025, issued in this regard. In view of the same, he seeks to withdraw the Tax Case.

2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. Tax Case is dismissed as withdrawn. There shall be no order as to costs.

(K.R.SHRIRAM, CJ.) (MOHAMMED SHAFFIQ, J.) 22.04.2025 Index : Yes/No : Yes/No sra

To

1. The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore.

2. The Joint Commissioner (Court) Coimbatore Division, Coimbatore.

The Hon'ble Chief Justice and Mohammed Shaffiq, J.

(sra) 22.04.2025