Tvl Kurian Abraham Pvt. Ltd. Vs State of Tamil Nadu
Date: April 20, 2026
Subject Matter
Assessee Not Liable for Purchase Tax Non-Payment Caused by Departmental Software Defect
Summary
The High Court has allowed the revision petitions, setting aside the Tribunal's order which had restored the demand for purchase tax. The Court found that the non-payment of purchase tax was solely attributable to defective departmental software that…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The issue involved in all these revisions are common. They are taken together, heard and disposed of through this common order. 2. The common order passed by the Additional Sales Tax Appellate Tribunal, Additional Bench, Madurai, in MTSA Nos. 6, 7, 8, 9, 13, 14, 15 and 16 of 2016, dated 03.05.2024, has been assailed by the assessee in all these…