The High Court at Madras closed a writ petition filed to quash appeal orders. The court held that no effective orders could be passed because the matter was sub judice in the Supreme Court following a successful transfer petition.
The writ petition stands closed. Connected miscellaneous petition is closed. No costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH
W.P.No.20590 of 2016 and W.M.P.No.17697 of 2016
M/s.Srivalli Shipping & Transport Pvt. Ltd., (formerly known as Srivalli Shipping & Transport)
New No.49 (old No.25), Thambu Chetty Street, I Floor, Chennai - 600001. ...Petitioner Vs
Service Tax I Commissionerate, Newry Towers, No.2054-I, II Avenue, Annanagar, Chennai - 600040. ...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the entire records relating to Order-in-Appeal Nos.127 & 128 of 2016 dated 22.02.2016 passed by the first respondent and quash the same.
For Petitioner : Mr.J.Shankarraman For Respondents : Mr.A.P.Srinivas, SSC
ORDER
It is the submission of the learned counsel for the petitioner that the impugned Order-in-Appeal was a subject matter of the transfer petition filed by the Union of India before the Hon'ble Supreme Court and in a decision reported in 2018 (10) G.S.T.L.401 (S.C.) in the case of Union of India vs Intercontinental Consultants and Technocrats Pvt. Ltd., the transfer petitions came to be allowed and the present writ petition, which is pending before this Court was directed to be transferred to the Hon'ble Supreme Court. Consequently, the transfer writ petition was also disposed of, in terms of the Judgment rendered by the Supreme Court in Civil Appeal No. 2013 of 2014.
sd/Assistant Registrar // True Copy// Sub Assistant Registrar hvk To 1. The Commissioner of Service Tax (Appeals - 1), Newry Towers, No.2054-I, II Avenue, Annanagar, Chennai - 600040. 2. The Additional Commissioner of Central Excise, Chennai I Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034. 3. The Additional Commissioner of Service Tax, Service Tax I Commissionerate, Newry Towers, No.2054-I, II Avenue, Annanagar, Chennai - 600040. +1cc to Mr.A.P.Srinivas, Advocate, sr. no.48165 W.P.No.20590 of 2016 and W.M.P.No.17697 of 2016 PP(CO) RMP(09/07/2019)
Colour shows how this judgement treated each authority
Union of India vs Intercontinental Consultants and Technocrats Pvt. Ltd.Referred¶6
2018 (10) G.S.T.L.401 (S.C.)
1 provisions across 1 enactments
M/s.Srivalli Shipping & Transport Pvt. Ltd.
Commissioner of Service Tax (Appeals - 1)
Additional Commissioner of Central Excise, Chennai I
Additional Commissioner of Service Tax
M.S.RAMESH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
