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2025 DAILYLAW 81157 (MAD)

THE STATE OF TAMIL NADU v. TVL. GOODWIN CARE

TC/32/2025 · 2025-04-30

S S Sundar

Transfer Petitionbody2025

Judgment text

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T.C. No.32 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30.04.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE S.S.SUNDAR T.C. No.32 of 2025 The State Of Tamil Nadu Rep by the Joint Commissioner (ST), Salem Division, Salem. Petitioner Vs Tvl. Goodwin Care No. 2/3, Ponni Nagar, Bye-Pass Road, Paramathi Velur, Namakkal - 182. Respondent Prayer: Revision Petition filed under Section 60 of the Tamil Nadu Value Added Tax Act, 2006, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in CTSA No.123/2019 dated 24.04.2023. For Petitioner : Ms.Amirta Dinakaran, Government Advocate (Taxes) For Respondent : Mr.N.Chandirasekar for Mr.N. Prasad p. 2 T.C. No.32 of 2025 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Ms.Amirta Dinakaran 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, she 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. 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 Accordingly, the Tax Case is dismissed as withdrawn.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.) (S.S.SUNDAR, J.) 30.04.2025 Index : Yes/No Neutral Citation : Yes/No tar p. 3 T.C. No.32 of 2025 To 1.The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore 2.The Joint Commissioner (ST), Salem Division, Salem. p. 4 T.C. No.32 of 2025 THE HON'BLE CHIEF JUSTICE and S.S.SUNDAR, J. (tar) T.C. No.32 of 2025 30.04.2025