Disposed

ONGC Civil Contractors v. Union of India

Madras HC24 Jun 2021WP/27712/2010

Case brief

AI extract

What is this about?

The Court disposed of a Writ Petition filed by a Contractors Association challenging the constitutionality of Service Tax provisions. The Court held that the Association could not be treated as an aggrieved person and that further adjudication was unnecessary due to the implementation of the GST Act.

What did the court decide?

The Writ Petition is disposed of. Consequently, the connected Miscellaneous Petition is closed. No costs.

ONGC Civil Contractors Vs Union of India — GST and Indirect Tax | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 24.06.2021 CORAM THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM

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W.P.No.27712 of 2010 and M.P.No.1 of 2010

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ONGC Civil Contractors Association Nagapattinam, Rep. By its Secretary, M.Sekar, Registration No.14/2009,

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2A/3, Sankara Vinayagar Koil Street

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Vellipalayam, Nagapattinam 611 001.

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Premier Constructions, Rep. By its Proprietor, M.Sekar, 92, Venkatesa Street, Chinthadripet, Chennai 600 002. ..Petitioners

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Vs.

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Union of India, Rep. By its Secretary, Ministry of Finance, North Block, New Delhi.

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The Commissioner of Service Tax, Service Tax Commissionerate, 692, MHU Complex, Nandanam, Chennai 600 035.

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The Superintendent (Service Tax), 692, MHU Complex, Nandanam, Chennai 600 035.

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Oil and Natural Gas Corporation, Rep. By its Secretary, Tel Bhavan, Dehra Dun 248 003.

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The Asset Manager, Oil and Natural Gas Corporation, Neravi, Karaikal. ..Respondents

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Prayer : Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Declaration, declaring that Section 65 (30a), 65(105) (zzq), 66 and 67 of Chapter V of Finance Act, 1994 are unconstitutional in so far as they attempt to levy service tax on composite contract of civil construction of materials supplied and labour in its entirety is arbitrary, unconstitutional.

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https://hcservices.ecourts.gov.in/hcservices/

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For Petitioners: Mr.V.Raghavachari

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For Respondents: Mr.A.P.Srinivas

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(Senior Panel Counsel for IT)

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ORDER

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The ONGC Civil Contractors Association, Nagapattinam, represented by its Secretar,y filed a Writ of Declaration, declaring that Sections 65 (30a), 65(105) (zzq), 66 and 67 of Chapter V of Finance Act, 1994 are unconstitutional, in so far as, they attempt to levy service tax on composite contract of civil construction of materials supplied and labour in its entirety, is arbitrary and unconstitutional.

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2.The Writ Petition was filed in the year 2010. Several developments took place with reference to the provisions of the amended Service Tax Act and now, the Goods and Services Tax Act, 2017 (GST Act) has replaced the Service Tax Act. In view of the developments, further adjudication need not be undertaken with reference to the grounds. This apart, Contractors Association cannot maintain a Writ Petition and the aggrieved members with reference to the provisions of the Act alone is competent to file a Writ Petition and thus, this Court is of an opinion that the Writ Petition itself is not entertainable, on the ground that the writ petitioners/Associations cannot be construed as aggrieved person. Thus, the aggrieved members of the petitioners/Associations are at liberty to file the Writ Petition, if any grievances exist.

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3.With these observations, the Writ Petition stands disposed of. No costs. Consequently, connected Miscellaneous Petition is closed.

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Assistant Registrar(CS VIII)

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True Copy

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Sub-Assistant Registrar

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gsa To

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1.The Secretary,

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Union of India, Ministry of Finance, North Block, New Delhi.

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https://hcservices.ecourts.gov.in/hcservices/

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2.	The Commissioner of Service Tax, Service Tax Commissionerate, 692, MHU Complex,
	Nandanam, Chennai 600 035.
3.	The Superintendent (Service Tax), 692, MHU Complex,
	Nandanam, Chennai 600 035.
4.	Oil and Natural Gas Corporation,
	Rep. By its Secretary,
	Tel Bhavan, Dehra Dun 248 003.
5.	The Asset Manager, Oil and Natural Gas Corporation, Neravi, Karaikal.
+1	CC to Mr.V.Raghavachari, Advocate sr 29512.
+1	CC to Mr.A.P.Srinivas, Advocate sr 29311.

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W.P.No.27712 of 2010

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RLD(CO) SP(20/07/2021)

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https://hcservices.ecourts.gov.in/hcservices/

ONGC Civil Contractors v. Union of India

Case brief

What is this about?

What did the court decide?

ONGC Civil Contractors v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

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