Quick Summary: A tax review case involving a small amount of Rs. 21,648 was dismissed by the court. The judges decided not to take up the case because the financial impact was too minor.
The case, known as Tax Revision Case No. 5 of 2010, was about a disagreement over a tax amount of just Rs. 21,648. The petitioner, represented by the Sales Tax Appellate Tribunal, wanted to challenge this amount. However, the court found the sum too small to justify a full hearing.
The judges, Justice P. Sam Koshy and Justice Suddala Chalapathi Rao, decided not to go forward with the tax review. They stated:
"Considering the very small amount of tax involved that is challenged in this tax review case, we are not inclined to take up the tax review case."
Even though the case was dismissed, the judges mentioned that the legal questions raised could be considered in future cases. This means that while this specific case was closed, similar issues might be looked at again later.
The court also decided that there would be no order regarding costs. This means neither side has to pay the other's legal fees.
With the dismissal, any additional requests related to this case were also closed. This decision was finalized on October 8, 2025, by Justices P. Sam Koshy and Suddala Chalapathi Rao.
