The State Of Tamil Nadu v. Tvl. Sivasakthi Vinayaka Traders

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.04.2025 CORAM :

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ Tax Case No.30 of 2025 The State of Tamil Nadu, rep. by the Joint Commissioner (CT), Salem Division, Salem.

.. Petitioner Vs Sivasakthi Vinayaka Traders, Narayanapuram, Mullaivadi, Attur Taluk, Salem District.

.. Respondent PRAYER: Revision under Section 38 of the TNGST Act, 1959 to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore in CTSA No.196 of 2009, dated 7.9.2022. For Petitioner:

Mrs.K.Vasanthamala Government Advocate

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Mrs.Vasanthamala states that the monetary limit involved in this tax case is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. In support of this, she 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, she 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.

3. Accordingly, the Tax Case is dismissed as withdrawn. There shall be no order as to costs.

(K.R.SHRIRAM, C.J.) (MOHAMMED SHAFFIQ,J.) 28.04.2025 Index :

Yes/No NC :

Yes/No

bbr To:

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

2. The Joint Commissioner (CT), Commercial Taxes Department, Salem Division, Salem.

THE HON'BLE CHIEF JUSTICE AND MOHAMMED SHAFFIQ ,J.

bbr Tax Case No.30 of 2025 28.04.2025