Madras High Court
State Of Tamil Nadu Represented By vs Tvl.Green Vission Technologies on 5 June, 2025
Author: Anita Sumanth
Bench: Anita Sumanth
CMP No. 28729 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-06-2025
CORAM
THE HONOURABLE DR JUSTICE ANITA SUMANTH
AND
THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR
CMP No. 28729 of 2024
AND
TC SR NO. 80561 OF 2022
1. State of Tamil Nadu represented by
The Joint Commissioner (ST), Salem
Division, Salem.
Appellant(s)
Vs
1. Tvl.Green Vission Technologies
P.Ltd.,
S.F.No.137/1B, 137/2B Kalugandapalli
Village, Denkanikottai Taluk, Hosur.
Respondent(s)
TC SR No. 80561 of 2022
1. State of Tamil Nadu represented by
The Joint Commissioner (ST), Salem
Division, Salem.
Appellant(s)
Vs
https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/06/2025 01:06:06 pm )
CMP No. 28729 of 2024
1. Tvl.Green Vission Technologies
P.Ltd.,
S.F.No.1371B, 137/2B, Kalugandapalli
Village, Denkainikottai Taluk, Hosur.
Respondent(s)
CMP No. 28729 of 2024
PRAYER
To condone the delay of 60 days in filing the Tax Case Revision Sr.No. 80561
of 2022
TC SR No. 80561 of 2022
PRAYER
CMP No. 28729 of 2024
For Appellant(s): Mr.TNC.Kaushik
Additional Government Pleader
For Respondent(s) Mr.P.Arumugam
ORDER
(Order of the Court was made by Dr.Anita Sumanth J.) Heard Mr.TNC.Kaushik, learned Additional Government Pleader for the State and Mr.P.Arumugam, learned counsel for the respondent.
2.We see no reason to condone the delay of 60 days as there are absolutely no reasons set out in the condonation petition baring reference to 'administrative reasons', which does not persuade us.
https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/06/2025 01:06:06 pm ) CMP No. 28729 of 2024
3.That apart, the issue on merits relates to manufacturing loss and a Division Bench of this Court while considering TC.No.84 of 2024 relating to this very assessee for other assessment periods has dismissed the matter on merits citing the following decisions: (i) State of Tamil Nadu Vs. Tvl.Marks Engineering Works, T.C.No.28 of 2024; (ii) WA.No.1094 of 2015 etc., batch dated 28.02.2023 in the matter of Eastman Exports Global Clothing (P) Ltd., Vs. The Assistant Commissioner (CT) Tirupur (North) Circle, Tirupur and others. Hence even on merits, we find that there is no justification even on the aspect of the merits.
4.For the reasons as aforesaid, the delay condonation petition and the tax case in SR stage are dismissed. No costs.
(ANITA SUMANTH J.)(N.SENTHILKUMAR J.) 05-06-2025 vs Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/06/2025 01:06:06 pm ) CMP No. 28729 of 2024 DR.ANITA SUMANTH J.
AND N.SENTHILKUMAR J.
vs CMP No. 28729 of 2024 AND TC SR NO. 80561 OF 2022 05-06-2025 https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/06/2025 01:06:06 pm )