Commercial Taxes Department challenged a Tribunal order setting aside 1% AST extra levy under the CST Act. The writ was dismissed as the tax effect of Rs.10,014 fell below the Rs.2,50,000 ceiling fixed for High Court appeals by Circular No.1/2019 dated 05.08.2019.
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2024:MHC:3839
W.P.No.4729 of 2004
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 05.08.2024
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN
W.P.No.4729 of 2004
The State of Tamil Nadu Rep. by its Deputy Commissioner (CT), Madurai Division, Madurai.
... Petitioner
Vs
1.Manoharan & Brothers
No.20, Natham Road, Dindigul.
2.The Secretary, Tamil Nadu Sales Tax Appellate Tribunal (AB), Madurai – 20. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India
praying to issue a writ of certiorari to call for the records relating to the order
of the Sales Tax Appellate Tribunal dated 12.8.1998 made in M.T.A.No.35 of
1995 and quash that order by which the Sales Tax Appellate Tribunal set
aside the imposition of extra levy of 1% AST on the turnover under CST Act.
For Petitioner : Mr.V.Prashanth Kiran Government Advocate
Page No.1/3
W.P.No.4729 of 2004
O R D E R
(Order of the Court was made by Dr.ANITA SUMANTH,J.)
There is no appearance on behalf of the respondents.
2,Mr.Prashanth Kiran, learned Government Advocate appearing on
behalf of the petitioner, the Commercial Taxes Department would bring to our notice Circular bearing No.1/2019 dated 05.08.2019, imposing a ceiling on tax effect for the maintainability of appeal.
3.In the present case, the tax effect is a sum of Rs.10,014/- whereas the
limit fixed under the aforesaid Circular is a sum of Rs.2,50,000/- to the High Court. In light of the same, this writ petition is dismissed in terms of Circular No.1/2019 dated 05.08.2019. No costs.
(A.S.M.,J)
(G.A.M.,J)
05.08.2024
Index: Yes/No Neutral Citation : Yes vs
To
The Secretary,
Tamil Nadu Sales Tax Appellate Tribunal (AB), Madurai – 20.
Page No.2/3
W.P.No.4729 of 2004
Dr.ANITA SUMANTH,J AND G.ARUL MURUGAN,J.
vs
W.P.No.4729 of 2004
05.08.2024
Page No.3/3
1 provisions across 1 enactments
The State of Tamil Nadu rep. by its Deputy Commissioner (CT), Madurai Division, Madurai
Manoharan & Brothers
The Secretary, Tamil Nadu Sales Tax Appellate Tribunal (AB), Madurai
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
