The State Of Tamil Nadu v. Tvl.Hotel Sudhara

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12.01.2023

CORAM

THE HON'BLE MR.JUSTICE S. VAIDYANATHAN THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ Tax Case No. 25 of 2023 The State of Tamil Nadu represented by Joint Commissioner (CT), Chennai Central Division, Chennai - 600 006.

..Petitioner Vs.

Tvl.Hotel Sudhara, No.87, Usman Road, T. Nagar, Chennai - 17.

..Respondent Prayer:

Tax Case filed to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai dated 21.08.2015 passed in S.T.A. No.239 of 2014.

For Petitioner ::

Mr.M. Venkateswaran Special Govt. Pleader 1\4

O R D E R

S. VAIDYANATHAN,J.

MOHAMMED SHAFFIQ,J When the matter is taken up, learned Special Government Pleader for the petitioner sought permission of this Court to withdraw the tax case and a memo for withdrawal dated 06.01.2023 has also been filed, which reads thus:

"1.

The above Tax Case Revision was filed by the Department against the orders passed in STA No.239 of 2014 without full set of papers viz. 2nd set, delay affidavit and petition, delay in representation, batta, typed set, coding sheet, verified petition etc. and the same was returned by the Registry vide T.C.SR. NO. 15902 of 2016.

2.

In the meantime, the orders passed in STA No.239 of 2014 has been accepted by the Commissioner of Commercial Taxes/covered under litigation policy. Therefore, the Department has not represented the Tax Case Revision within the time stipulated by the Registry.

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3.

Now, we have filed memo of withdrawal of the above Tax Case Revision along with grounds of Tax Case Revision, delay affidavit and petition, delay in representation, Memo of appearance and impugned order before the Registry for permission to withdraw."

2.

In view of the memo dated 06.01.2023, the tax case is dismissed as withdrawn. No costs.

(S.V.N.J.) (M.S.Q.J.) nv 12.01.2023 To Joint Commissioner (CT), Chennai Central Division, Chennai - 600 006.

S. VAIDYANATHAN,J.

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MOHAMMED SHAFFIQ,J nv Tax Case No. 25 of 2023 12.01.2023 4\4