The State Of Tamil Nadu v. Sakthi Hotels (Restaurant)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23.04.2025

CORAM

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ The State of Tamil Nadu rep by the Joint Commissioner (CT) Coimbatore Division, Coimbatore.

: Petitioner Vs Sakthi Hotels (Restaurant) 144-A Coimbatore Road Pollachi : Respondent Prayer: Revision filed to revise the orders of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Coimbatore in CTSA No.12/2006 dated 19.06.2014.

For Petitioner :

Mr.C.Harsha Raj, Special Government Pleader For Respondent :

Mr.T.Balaji

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Counsel for petitioner 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 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 Accordingly, the Tax Case is dismissed as withdrawn.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.) (MOHAMMED SHAFFIQ, J.) 23.04.2025 Index : Yes/No : Yes/No tar

To The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Coimbatore

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

(tar) 23.04.2025