The State of Tamil Nadu v. Tvl. Sivasakthi Vinayaka Traders
Case brief
What is this about?
Madras High Court; Tax Case No.30 of 2025 (T.C.No.30 of 2025); State of Tamil Nadu (Joint Commissioner (CT), Salem Division) v. Sivasakthi Vinayaka Traders (Attur Taluk, Salem District); revision under Section 38 of TNGST Act, 1959 against Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore order CTSA No.196 of 2009 dated 7.9.2022; dismissed as withdrawn because monetary amount involved below monetary limit in Circular F.No.390/Misc/30/2023-JC dated 02.11.2023, read with G.O. (Ms.) No.75 dated 27.03.2025; counsel clarified withdrawal solely on monetary limit, without conceding Department's stand; no order as to costs; decided 28.04.2025; bench: K.R.Shriram, C.J. (author) and Mohammed Shaffiq, J.; advocate: Mrs.K.Vasanthamala, Government Advocate for petitioner.
What did the court decide?
Withdrawal of the Tax Case permitted; Tax Case dismissed as withdrawn with no order as to costs.