Dismissed¶22

State of Tamil Nadu v. Suguna Indane Gas Service

Madras HC28 Apr 2025TC/29/2025

Case brief

AI extract

What is this about?

Madras High Court Tax Case No.29 of 2025 (28.04.2025); State of Tamil Nadu / Joint Commissioner (ST) Salem Division v. Suguna Indane Gas Service; S.60 TNVAT Act 2006 revision of TN Sales Tax Appellate Tribunal (Additional Bench), Coimbatore order in CTSA No.57 of 2021 dated 3.2.2022; dismissed as withdrawn on monetary-limit ground (Circular F.No.390/Misc/30/2023JC dated 02.11.2023; G.O.(Ms.) No.75 dated 27.03.2025); withdrawal without conceding Department's stand; no costs; bench: K.R.Shriram, CJ (author) and Mohammed Shaffiq, J.

What did the court decide?

Permission to withdraw the Tax Case granted; dismissed as withdrawn with no order as to costs. ¶22

State of Tamil Nadu Vs Suguna Indane Gas Service — Madras HC (2025) — LawSathi Research

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T.C.No.29 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 28.04.2025

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CORAM :

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

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THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ

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Tax Case No.29 of 2025

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The State of Tamil Nadu, rep. by the Joint Commissioner (ST), Salem Division, Salem.

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.. Petitioner

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Suguna Indane Gas Service, No.141/125-B, Krishnagiri Main Road, Bargur Post, Krishnagiri Taluk.

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.. Respondent

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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.

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For Petitioner: Mr.C.Harsha Raj Spl. Government Pleader

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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.29 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 tax case 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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