Dismissed

S.Selvam v. The Government of India

Madras HC10 Nov 2023WP/15184/2021

Case brief

AI extract

What is this about?

This is a common order disposing of two writ petitions filed under Article 226 of the Constitution of India, challenging orders regarding service tax exemption. The court dismissed the petitions but granted the petitioners liberty to file an appeal, excluding the pendency of the current writ petitions from the limitation period.

What did the court decide?

Liberty granted to file an appeal excluding time spent in writ petitions from limitation period.

S.Selvam Vs The Government of India — GST and Indirect Tax | Madras HC (2023)

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W.P. Nos.15184 and 15189 of 2021

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 10.11.2023

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CORAM

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THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

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W.P. Nos.15184, 15189 of 2021 and W.M.P. Nos.16079, 16086 of 2021

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S.Selvam

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K.Murugan

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..Petitioner in W.P. No.15184 of 2021

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..Petitioner in W.P. No.15189 of 2021

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Vs.

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1.The Government of India, Represented by its Secretary, Ministry of Finance, New Delhi - 110 001.

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2.The Commissioner,

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Office of the Commissioner of GST & Central Excise, Puducherry, Goubert Avenue (Beach Road), Puducherry - 605 001.

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3.The Assistant Commissioner, Officer of the Assistant Commissioner of GST and Central Excise, Puduchery Division - III, No.14, Municipal Street, Azeez Nagar, Reddiarpalayam, Puducherry - 605 010.

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The Chief Engineer, Public Works Department, Puducherry.

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The Commissioner, Oulgaret Municipality. Oulgaret,Puducherry. ..Respondents in both writ petitions

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https://www.mhc.tn.gov.in/judis

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1/4

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W.P. Nos.15184 and 15189 of 2021

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COMMON PRAYER: Writ Petitions filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus to call for the records pertaining to impugned Order-In-Original No.15/2021 (ST) and Order-In-Original No.17/2021 (ST) dated 15.06.2021 passed by the 3rd Respondent and quash the same and further direct the 3rd respondent to grant exemption to the petitioners from payment of service tax in respect of the works in contract service rendered to the 4th and 5th respondent between the period from 01.04.2015 to 31.06.2017.

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For Petitioners : Mr.B.Balavijayan in both W.Ps. For R1 to R3 : Mr.S.Gurumoorthy in both W.Ps. Senior Panel Counsel For R4 and R5 : Given up in both W.Ps.

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COMMON ORDER

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These writ petitions have been filed praying for a Writ of Certiorarified Mandamus challenging the impugned orders dated 15.06.2021.

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It was submitted by the learned counsel for Respondent 1 to 3 that the orders were made on the basis of Notification No.6 of 2015 which had withdrawn the benefit extended under Notification No.25 of 2012. The validity of the said Notification has been upheld by the Division Bench of this Court and which has also been affirmed by the Hon'ble Supreme Court.

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3.It was submitted by the learned counsel for the petitioners that they will confine themselves with a request to grant them the liberty to file an appeal by

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https://www.mhc.tn.gov.in/judis

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2/4

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W.P. Nos.15184 and 15189 of 2021

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excluding the time spent in prosecuting the present writ petitions.

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In view of the same, the writ petitions are closed by granting liberty to

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the petitioners to file an appeal. If any such appeal is filed, while reckoning the period of limitation the appellate authority shall exclude the time spent in prosecuting the present writ petition and admit/ entertain the same subject to the petitioners complying with all other conditions relating to appeal including pre-deposit.

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The writ petitions stand disposed of on the above terms. No costs. Consequently, connected miscellaneous petitions are closed.

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10.11.2023

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Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No spp/mka

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https://www.mhc.tn.gov.in/judis 3/4

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W.P. Nos.15184 and 15189 of 2021

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MOHAMMED SHAFFIQ, J.

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Spp/Mka

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To:

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The Secretary, Ministry of Finance, New Delhi - 110 001.

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The Commissioner, Office of the Commissioner of GST & Central Excise, Puducherry, Goubert Avenue (Beach Road), Puducherry - 605 001.

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The Assistant Commissioner,

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Officer of the Assistant Commissioner of GST and

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Central Excise, Puduchery Division - III, No.14, Municipal Street, Azeez Nagar,

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Reddiarpalayam, Puducherry - 605 010.

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4.The Chief Engineer,

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Public Works Department,Puducherry.

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5.The Commissioner, Oulgaret Municipality. Oulgaret,Puducherry.

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W.P. Nos.15184, 15189 of 2021 and W.M.P. Nos.16079, 16086 of 2021

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10.11.2023

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https://www.mhc.tn.gov.in/judis

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S.Selvam v. The Government of India

Case brief

What is this about?

What did the court decide?

S.Selvam v. The Government of India

Case brief

What is this about?

What did the court decide?

What the court decided

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Statutes considered

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Coram

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