THE STATE OF TAMIL NADU v. SAKTHI HOTELS (RESTAURANT)
TC/48/2021 · 2025-04-23
Mohammed Shaffiq
Transfer Petitionbody2025
DailyLaw.ai
[ 2025 DAILYLAW 113373 (MAD) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 113373 (MAD) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
T.C. No.48 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23.04.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ T.C. No.48 of 2021 The State of Tamil Nadu rep by the Joint Commissioner (CT) Coimbatore Division, Coimbatore. : Petitioner Vs Sakthi Hotels (Restaurant) 144-A Coimbatore Road Pollachi : Respondent Prayer: Revision filed to revise the orders of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Coimbatore in CTSA No.12/2006 dated 19.06.2014. For Petitioner : Mr.C.Harsha Raj, Special Government Pleader For Respondent
: Mr.T.Balaji p. 2 T.C. No.48 of 2021 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Counsel for petitioner states that the monetary limit involved in this tax case is below the monetary limit prescribed in Circular F.No.390/Misc/ 30/2023-JC, dated 02.11.2023. In support of this, he has 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.
2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department.
3. Accordingly, the Tax Case is dismissed as withdrawn. There shall be no order as to costs.
(K.R.SHRIRAM, CJ.) (MOHAMMED SHAFFIQ, J.) 23.04.2025 Index : Yes/No Neutral Citation : Yes/No tar p. 3 T.C. No.48 of 2021 To The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Coimbatore p. 4 T.C. No.48 of 2021 THE HON'BLE CHIEF JUSTICE AND MOHAMMED SHAFFIQ
, J.
(tar) T.C. No.48 of 2021 23.04.2025