The State Of Tamil Nadu v. Tvl.K. Suresh Babu

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, Rep. by the Joint Commissioner (CT), Vellore Division, Vellore.

.. Petitioner -vsTvl.K.Suresh Babu .. Respondent Prayer: Revision Petition filed under Section 60 of the Tamil Nadu Value Added Tax Act, 2006, against the common order dated 25.05.2018 passed in STA No.297 of 2014 on the file of Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai for the Assessment Year TNVAT/2010-11.

For Petitioner :

Mr.Prashanth Kiran Govt. Advocate for Taxes For Respondent :

Mrs.R.Hemalatha * * * * *

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Mr.Prashanth Kiran 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 Accordingly, the Tax Case is dismissed as withdrawn.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, CJ.) (MOHAMMED SHAFFIQ, J.) 22.04.2025 Index : Yes/No : Yes/No sra

To

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

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

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

(sra) 22.04.2025