The State Of Tamil Nadu vs Tvl. Goodwin Care on 30 April, 2025

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Madras High Court

The State Of Tamil Nadu vs Tvl. Goodwin Care on 30 April, 2025

Bench: S.S.Sundar

                                                                                                       T.C. No.32 of 2025

                                       IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                      DATED: 30.04.2025

                                                               CORAM

                                        THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
                                                                  AND
                                           THE HON'BLE MR.JUSTICE S.S.SUNDAR
                                                       T.C. No.32 of 2025

                     The State Of Tamil Nadu
                     Rep by the Joint Commissioner (ST),
                     Salem Division, Salem.                                               Petitioner

                                  Vs

                     Tvl. Goodwin Care
                     No. 2/3, Ponni Nagar,
                     Bye-Pass Road,
                     Paramathi Velur,
                     Namakkal - 182.                                                      Respondent


                     Prayer: Revision Petition filed under Section 60 of the Tamil Nadu Value
                     Added Tax Act, 2006, to revise the order of the Tamil Nadu Sales Tax
                     Appellate Tribunal (Additional Bench), Coimbatore, in CTSA No.123/2019
                     dated 24.04.2023.


                     For Petitioner               :         Ms.Amirta Dinakaran,
                                                            Government Advocate (Taxes)

                     For Respondent               :         Mr.N.Chandirasekar
                                                            for Mr.N. Prasad


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                                                                                                            T.C. No.32 of 2025

                                                                     ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Ms.Amirta Dinakaran states that the monetary limit involved in this tax case is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. In support of this, she has also produced G.O. (Ms.) No.75, Commercial Taxes and Registration (D1) Department, dated 27.03.2025, issued in this regard. In view of the same, he seeks to withdraw the Tax Case.

2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department.

3. Accordingly, the Tax Case is dismissed as withdrawn. There shall be no order as to costs.





                                                (K.R.SHRIRAM, CJ.)                              (S.S.SUNDAR, J.)
                                                                          30.04.2025
                     Index                    : Yes/No
                     Neutral Citation         : Yes/No
                     tar


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                                                                                     T.C. No.32 of 2025

                     To

1.The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore

2.The Joint Commissioner (ST), Salem Division, Salem.

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https://www.mhc.tn.gov.in/judis ( Uploaded on: 05/05/2025 01:18:37 pm ) T.C. No.32 of 2025 THE HON'BLE CHIEF JUSTICE and S.S.SUNDAR, J.

(tar) T.C. No.32 of 2025 30.04.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 05/05/2025 01:18:37 pm )

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