The State Of Tamil Nadu v. Tvl.Shoba Traders

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.04.2025 CORAM :

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HONOURABLE MRS.JUSTICE R.HEMALATHA Tax Case No.36 of 2025 The State of Tamil Nadu, rep. by the Joint Commissioner (CT), Salem Division, Salem.

.. Petitioner Vs Shoba Traders, No.33-C, Bye Pass Road, Dharmapuri.

.. Respondent PRAYER: Revision under Section 60 of the TNVAT Act, 2006 to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore in CTSA No.62 of 2019, dated 28.12.2021. For Petitioner:

Mr.C.Harsha Raj Spl. Government Pleader (T) For Respondent:

No Appearance

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Shri Harsha Raj 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, 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.

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 Accordingly, the Tax Case is dismissed as withdrawn.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

(K.R.SHRIRAM, C.J.) (R.HEMALATHA,J.) 30.04.2025 Index :

Yes/No NC :

Yes/No bbr

To:

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

2. The Joint Commissioner (CT), Salem Division, Salem.

THE HON'BLE CHIEF JUSTICE AND R.HEMALATHA ,J.

bbr Tax Case No.36 of 2025 30.04.2025