The State Of Tamil Nadu v. Tvl. Goodwin Care

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.04.2025

CORAM

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE S.S.SUNDAR The State Of Tamil Nadu Rep by the Joint Commissioner (ST), Salem Division, Salem.

Petitioner Vs Tvl. Goodwin Care No. 2/3, Ponni Nagar, Bye-Pass Road, Paramathi Velur, Namakkal - 182.

Respondent Prayer: Revision Petition filed under Section 60 of the Tamil Nadu Value Added Tax Act, 2006, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in CTSA No.123/2019 dated 24.04.2023.

For Petitioner :

Ms.Amirta Dinakaran, Government Advocate (Taxes) For Respondent :

Mr.N.Chandirasekar for Mr.N. Prasad

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Ms.Amirta Dinakaran 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, 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 Accordingly, the Tax Case is dismissed as withdrawn.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, CJ.) (S.S.SUNDAR, J.) 30.04.2025 Index : Yes/No : Yes/No tar

To 1.The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore 2.The Joint Commissioner (ST), Salem Division, Salem.

THE HON'BLE CHIEF JUSTICE and S.S.SUNDAR, J.

(tar) 30.04.2025