Revenue filed a revision petition regarding an assessment for 2011-12. Counsel submitted that a 2019 Government Order bars pursuing cases where tax effect is under five lakhs. The court dismissed the petition as withdrawn.
The Tax Case Revision Petition No.86 of 2023 was dismissed as withdrawn. No costs.
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Tax Case (Revision) Petition No.86 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.03.2023
CORAM :
THE HONOURABLE MR.JUSTICE R.MAHADEVAN and THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
Tax Case (Revision) Petition No.86 of 2023
The State of Tamil Nadu, represented by the Joint Commissioner (CT), Vellore Division, Vellore.
.. Petitioner
-vs-
Tvl. N.R.Electricals, No.1 & 2, N.R.Complex, Sholingur Road, Banavaram.
.. Respondent
Tax Case (Revision) Petition filed under Section 60(1) of the Tamil Nadu Value Added Tax Act, 2006, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, dated 23.10.2018 in S.T.A.No.58 of 2015 for the assessment year 2011-12.
For Petitioner : Mr.M.Venkateswaran, Special Government Pleader
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Tax Case (Revision) Petition No.86 of 2023
ORDER
(Order of the Court was made by R. MAHADEVAN, J.)
This tax case has been filed by the petitioner / Revenue against the order dated 23.10.2018 passed by the Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), Chennai in S.T.A.No.58 of 2015 relating to the assessment year 2011-12.
2.When the matter was taken up for consideration, the learned counsel for the petitioner / Revenue submitted that G.O.Ms.No.105, Commercial Taxes and Registration (D1) Department, Dated 25.07.2019, came to be issued amending the litigation policy already issued for the Commercial Taxes department in G.O.Ms.No.10, Commercial Taxes and Registration (D1)Department, dated 25.01.2016, wherein, it is stipulated that the cases / appeals / revisions shall not be filed / pursued by the Department before the High court in cases where the tax effect does not exceed Rs.5,00,000/- (Rupees Five Lakhs). It is also submitted that the tax effect in this case is less than the threshold limit and hence, the petitioner / Revenue is not pressing this petition.
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Tax Case (Revision) Petition No.86 of 2023
for the petitioner / Revenue, the present tax case revision petition, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn. No costs.
[R.M.D,J.] [M.S.Q,
J.]
02.03.2023
Internet : Yes Index : Yes / No av
To
Tax Case (Revision) Petition No.86 of 2023
R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J.
av
Tax Case (Revision) Petition No.86 of 2023
02.03.2023
1 issue framed by the court
Whether the Tax Case Revision petition should be dismissed as withdrawn due to a Government Order limiting litigation in cases below five lakhs tax effect.
1 provisions across 1 enactments
The State of Tamil Nadu
Tvl. N.R.Electricals
R. MAHADEVAN
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
