The State Of Tamilnadu v. Tvl.Power Electricals

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.12 of 2025 The State of Tamil Nadu, Represented by the Joint Commissioner(CT) Tirunelveli Division, Tirunelveli.

... Petitioner/Appellant -VsTvl.Power Electricals 16/4-1, Market Road, Colachel, Kanyakumari District.

... Respondent/Respondent PRAYER: Revision Petition filed under Section 60 of the TNVAT Act, 2006, to set aside the impugned order passed by the Tribunal in MTSA No.151/2022 dated 09.01.2023 and to restore the appeal before the Tribunal for disposing on merits. 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 09.01.2023 passed in MTSA No.151/2022 by 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Ref.No.A10/TA.No.67/2022, seeking permission to withdraw the case and he would seek that the case may be dismissed as withdrawn.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4.In view of the same, the Tax Case Revision is dismissed as withdrawn.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 Joint Commissioner(CT) Tirunelveli Division, Tirunelveli.

A.D.JAGADISH CHANDIRA , J.

AND R.POORNIMA , J.

Ns T.C.R(MD)No.12 of 2025 21.08.2025