State of Tamil Nadu v. K.M.R. Metal Mart

Madras HC22 Apr 2025TC/24/2025

Case brief

AI extract

What is this about?

T.C.No.24 of 2025, Madras High Court, 22.04.2025; revision under Section 60 TNVAT Act 2006 by State of Tamil Nadu / Joint Commissioner (Court), Coimbatore against Tribunal (Additional Bench), Coimbatore order dated 28.05.2023 in CTSA No.20 of 2018 (respondent Tvl K M R Metal Mart); withdrawn as monetary limit below limit in Circular F.No.390/Misc/30/2023JC dated 02.11.2023 and G.O.(Ms.)No.75 dated 27.03.2025; dismissed as withdrawn, no costs; Coram: K.R.Shriram CJ (author), Mohammed Shaffiq J.

What did the court decide?

Withdrawal of the Tax Case permitted; Tax Case dismissed as withdrawn, with no order as to costs. ¶24-25

State of Tamil Nadu Vs K.M.R. Metal Mart — Madras HC (2025) — LawSathi Research

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T.C.No.24 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 22.04.2025

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CORAM

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THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE

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AND

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THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ

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T.C.No.24 of 2025

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The State of Tamil Nadu Represented By The Joint Commissioner (Court) Coimbatore Division Coimbatore.

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Petitioner

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Tvl K M R Metal Mart No.82, N.H.Road, Coimbatore.

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Respondent

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Prayer: Revision Petition filed under Section 60 of the Tamil Nadu Value Added Tax Act 2006, against the order dated 28.05.2023 passed in CTSA No.20 of 2018 on the file of Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore.

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For Petitioner : Mr.C.Harsha Raj

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Page 1 of 4

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https://www.mhc.tn.gov.in/judis

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T.C.No.24 of 2025

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ORDER

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(Order of the Court was made by the Hon'ble Chief Justice)

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Mr.Harsha Raj states that the monetary limit involved in this revision is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023JC, 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.

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