← Library
Madras High CourtTC(MD)/874/2006allowed

Divya Export Enterprises v. The State Of Tamil Nadu

2020-06-04Honourable Mr Justice S.S. Sundar,Honourable Mr Justice C. Saravanan2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 04.06.2020

CORAM:

THE HONOURABLE MR. JUSTICE S.S.SUNDAR and THE HONOURABLE MR. JUSTICE C.SARAVANAN T.C.(A) No.874 of 2006 Divya Export Enterprises, Vavara.

: Appellant Vs.

The State of Tamil Nadu rep. by the Deputy Commercial Tax Officer, Kuzhithurai.

: Respondent PRAYER: This Tax Case Appeal is filed under Section 37 of the TNGST Act, 1959, against the proceedings of the Joint Commissioner (SMR), Commercial Taxes, Chennai - 5, dated 04.10.2000 in his Ref. No.M1/F1/104695/93 (SMR No.228/96).

For Appellant : No appearance For Respondent : Mr.J.Padmavathy Special Government Pleader ***

ORDER

(Order of this Court was passed by S.S.SUNDAR, J.) This Tax Case Appeal has been preferred as against the order passed by the Joint Commissioner (SMR), Commercial Taxes, Chennai - 5, dated 04.10.2000 in his Ref. No.M1/F1/104695/93 (SMR No.228/96) 2.The learned Special Government Pleader appearing for the respondent, by producing G.O.(MS) No.10, Commercial Taxes and Registration (D1) Department, dated 25.01.2016 and G.O.(Ms)No.105, Commercial Taxes and Registration (D1) Department, dated 25.07.2019, submitted that the Government has taken a policy for not filing (or withdrawing if filed) cases/appeals/revisions before the Tribunal or High Court or Supreme Court in cases where the revenue impact is less than the cost of litigation.

https://hcservices.ecourts.gov.in/hcservices/ 3.The learned Special Government Pleader further submitted that the Tax Case Appeal may be allowed in favour of the assessee in

view of the Government Policy expressed in the above Government Orders.

4.Recording the statement of the learned Special Government Pleader, this Tax Case Appeal is allowed. No costs. Sd/- Assistant Registrar (Records) // True Copy // / /2020 Sub Assistant Registrar(CS) SRM To The Joint Commissioner (SMR), Commercial Taxes, Chennai - 5.

T.C.(A) No.874 of 2006 04.06.2020 VB (02.09.2020) 2P 2C https://hcservices.ecourts.gov.in/hcservices/