The State Of Tamilnadu Represented By The Deputy Commissioner (Ct) v. S.Arunachalam Contractor

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 21.08.2025

CORAM:

THE HONOURABLE MR.JUSTICE A.D.JAGADISH CHANDIRA AND THE HONOURABLE MS.JUSTICE R.POORNIMA T.C.R(MD)No.13 of 2025 The State of Tamil Nadu, Represented by the Deputy Commissioner(CT) Tirunelveli Division, Tirunelveli.

... Petitioner/Appellant -VsTvl.S.Arunachalam Contractor, 296-A.krishnapuram Kadayanallur, Tenkasi District.

... Respondent/Respondent PRAYER: Revision Petition filed under Section 60 of the TNVAT Act, 2006, to set aside the impugned order dated 22.08.2023 passed in MTSA No.237/2007 by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai. For Petitioner : Mr.R.Sureshkumar Additional Government Pleader

ORDER

(Order of the Court was made by A.D.JAGADISH CHANDIRA,J.) This petition has been filed to set aside the order, dated 22.08.2023 passed in MTSA No.237/2007 by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai, and confirm the order passed by the Assessing Authority.

2. The learned Additional Government Pleader appearing for the appellant would submit that as per G.O.Ms.No.75 CT & R (D1) Department, dated 27.03.2025, the case is covered under the litigation policy of the Government and the Joint Commissioner (ST), Tirunelveli Division, dated 21.08.2025 had issued a proceedings in Ref.No.A10/TA.No.06/2023, seeking permission to withdraw the case and he would seek that the case may be dismissed as withdrawn.

3.The said letter of the Joint Commissioner dated 21.08.2025 is extracted hereunder:-

4.In view of the same, the Tax Case Revision is dismissed as withdrawn. No costs.

[A.D.J.C., J.] & [R.P., J.] 21.08.2025 NCC : Yes / No Index : Yes / No NS To The State of Tamil Nadu, Represented by the Deputy Commissioner(CT) Tirunelveli Division, Tirunelveli.

A.D.JAGADISH CHANDIRA , J.

AND R.POORNIMA , J.

Ns T.C.R(MD)No.13 of 2025 21.08.2025