Disposed

M/S.Vijayalatha and Co., v. Union of India

Madras HC17 Jun 2021WP/26872/2009

Case brief

AI extract

What is this about?

The petitioner challenged a GST notification as unconstitutional. Relying on a Supreme Court precedent, the High Court disposed of the writ petition, directing the second respondent to complete show cause notice proceedings within three months.

What did the court decide?

Completion of show cause notice proceedings directed within three months. Connected miscellaneous petitions closed.

M/S.Vijayalatha and Co., Vs Union of… — Constitutional and Fundamental Rights | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 17.06.2021

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CORAM

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THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM

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W.P.No.26872 of 2009

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and

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M.P.Nos.1 & 2 of 2009

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M/s.Vijayalatha and Co., Engineers & Builders, 2/94, Old Post Office Street, Vembadithalam – 637 504.

...Petitioner

1.Union of India,

Rep.by its Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi – 110 001.

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2.Additional Commissioner,

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Office of the Commissioner of Central Excise,

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No.1, Foulks Compound, Anai Road, Salem – 636 001. ...Respondents

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Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration to declare Explanation in Sl.No.7 of Notification No.1/2006-ST dated 01.03.2006 as ultra vires Sections 65 (105) (zzq) and 65 (105)(zzqh), 66 and 67 of the Finance Act, 1994 as amended and also ultra vires Article 14 and 265 of the Constitution of India, in so far as the petitioner is concerned.

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For Petitioner : Mr.B.Raveendran

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For Respondent : No appearance

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O R D E R

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The petitioner has challenged the valid notification No.1/2006-ST dated 01.03.2006 as ultra vires Sections 65 (105) (zzq) and 65(105)(zzqh), 66 and 67 of the Finance Act, 1994 as amended and also ultra vires Article 14 and 265 of the Constitution of India.

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2. The learned counsel appearing on behalf of the petitioner made a submission that the issue is squarely covered in terms of Hon'ble Supreme Court in Commissioner of Service Tax vs. Bhayana Builders (P) Ltd., 2018(10) G.S.T.L.118 (S.C.)

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3. In view of the same, the writ petition is disposed of with a direction to the second respondent to complete the proceedings of the show cause n otice in C.NO.V/WC/15/90/2009 S.T.Adj dated 12.10.2009, within a period of three months from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petitions are closed.

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Sd/-

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Assistant Registrar(CS IX)

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//True Copy//

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Kak To

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1.The Secretary, Union of India, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi – 110 001.

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2.The Additional Commissioner, Office of the Commissioner of Central Excise, No.1, Foulks Compound, Anai Road, Salem – 636 001.