The State of Tamil Nadu v. Tvl.South India Corprn. Ltd.
Case brief
What is this about?
Tax case (T.C.) before the High Court of Judicature at Madras, closed on settlement of arrears under the Tamil Nadu Taxes (Settlement of Arrears) Act, 2023. Keywords: settlement application dated 28.02.2024; certificate of settlement in Form-V dated 26.04.2024; Section 38 TNGST Act 1959; revision of Sales Tax Appellate Tribunal (Additional Bench) Coimbatore order dated 21.04.2003 in Coimbatore Tribunal State Appeal No.228 of 2002; appeal closed as nothing further survived for adjudication; no costs; neutral citation 2026:MHC:737.
What did the court decide?
No substantive relief decided; the appeal was closed as nothing further survived for adjudication following settlement of arrears, with no order as to costs. ¶23