Madras High Court
The State Of Tamil Nadu vs Suguna Indane Gas Service on 28 April, 2025
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
T.C.No.29 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.04.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ
Tax Case No.29 of 2025
The State of Tamil Nadu,
rep. by the Joint Commissioner (ST),
Salem Division,
Salem. .. Petitioner
Vs
Suguna Indane Gas Service,
No.141/125-B, Krishnagiri Main Road,
Bargur Post, Krishnagiri Taluk. .. Respondent
PRAYER: Revision under Section 60 of the TNVAT Act, 2006 to revise the
order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench),
Coimbatore in CTSA No.57 of 2021, dated 3.2.2022.
For Petitioner: Mr.C.Harsha Raj
Spl. Government Pleader
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T.C.No.29 of 2025
ORDER
(Order of the Court was made by the Hon'ble Chief Justice) Mr.Harsha Raj 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, he 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 Accordingly, the Tax Case is dismissed as withdrawn.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, C.J.) (MOHAMMED SHAFFIQ,J.)
28.04.2025
Index : Yes/No
NC : Yes/No
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T.C.No.29 of 2025
bbr
To:
1. The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Combatore.
2. The Joint Commissioner (ST), Salem Division, Salem.
___________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/04/2025 01:36:35 pm ) T.C.No.29 of 2025 THE HON'BLE CHIEF JUSTICE AND MOHAMMED SHAFFIQ,J.
bbr Tax Case No.29 of 2025 28.04.2025 ___________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/04/2025 01:36:35 pm )