Vs
Case brief
What is this about?
The High Court dismissed a Tax Case Revision filed under Section 38 of the TNGST Act, 1959. The petition was dismissed due to prolonged inaction and failure to serve notice on the respondent, indicating the petitioner's lack of interest in prosecuting the matter.
What did the court decide?
Revision petition dismissed; liberty granted to file a petition to restore the matter on merits.
What the court decided
1
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 03.05.2017
CORAM:
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and
THE HONOURABLE MR.JUSTICE P.VELMURUGAN
TAX CASE REVISION No.229 of 2011
THE STATE OF TAMIL NADU, REPRESENTED BY THE DEPUTY COMMISSIONER (CT), MADURAI DIVISION, MADURAI.
.. Petitioner
Vs.
TVL.SOFT BEVERAGES (P) LIMITED, MADURAI.
.. Respondent
PRAYER: Tax Case Revision is filed under Section 38 of the TNGST Act, 1959, to revise the order of the Sales Tax Appellate Tribunal (AB) Madurai dated 19.10.2001 in Madurai Tribunal Appeal No.449/2001.
Issues for consideration
2 issues framed by the court
Whether the revision petition should be kept pending given the lack of service of notice on the respondent and petitioner's inaction.
Whether the petitioner is entitled to restore the revision petition.
Parties & counsel
- petitioner
THE STATE OF TAMIL NADU, REPRESENTED BY THE DEPUTY COMMISSIONER (CT), MADURAI DIVISION, MADURAI
- respondent
TVL.SOFT BEVERAGES (P) LIMITED, MADURAI
Coram
T.S.SIVAGNANAM
Case details
As recorded by the court registry
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