High Court dismissed three writ petitions seeking relaxation/removal of Service Tax exemption withdrawn in Notification No.6 of 2015. Court referred to a Division Bench order and permitted petitioners to file statutory appeals within four weeks.
The writ petitions were dismissed with liberty to file appeals before the appellate authority within four weeks.
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.
W.P.Nos.27387 & 28388 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 01.06.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.Nos.27387 & 28388 of 2022 and WMP.Nos.26594, 26595, 27690 & 27693 of 2022
T.Sivakumar
... Petitioner in WP.27387/2022
A.Kumaraguru ... Petitioner in WP.28388/2022
Vs
1
W.P.Nos.27387 & 28388 of 2022
Prayer in WP.No.27387 of 2022: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorarified Mandamus, calling for the records of the third respondent in respect of the Order-InOriginal No.05/2022 - ST vide DIN: 20220759XQ0100886808 dated 11.07.2022 and quash the same and consequently direct the 1st Respondent grant the Petitioner exemption from payment the Service Tax in respect of the works contract service other than for commercial work rendered to the Government, Local Bodies, Statutory Authorities etc., with effect from 01.04.2015 within the stipulated time as fixed by this Court.
Prayer in WP.No.28388 of 2022: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorarified Mandamus, calling for the records of the third respondent in relation of the Order-inOriginal No.02/2022-ST vide DIN: 20220859XQ0000002E2D dated 17.08.2022, and quash the same and consequently direct the 1st Respondent grant the Petitioner exemption from payment the Service Tax in respect of the works contract service other than for commercial work rendered to the Government, Local Bodies, Statutory Authorities etc., with effect from 01.04.2015 within the stipulated time as fixed by this Court.
(In both WPs) For Petitioners : Mr.M.N.Bharathi for Mr.S.Muthuvenkatraman
For Respondents : Ms.Lydia Steffi (for R1 to R3) for Mr.Rajnish Pathiyil Senior Central Government Standing Counsel No Appearance (for R4 & R5)
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W.P.Nos.27387 & 28388 of 2022
COMMON ORDER
Mr.M.N.Bharathi for Mr.S.Muthuvenkatraman, learned counsel
appearing for the petitioner and Ms.Lydia Steffi for Mr.Rajnish Pathiyil, learned Senior Central Government Standing Counsel, who appears for R1 to R3 in both Writ Petitions draw attention to an order passed by the Division Bench of this Court in W.P.Nos.24996 of 2019 and batch dated 30.11.2022, wherein the identical issue as raised in these writ petitions has been considered by the Division Bench.
2.The issue in that batch as well as in the matters before me relates to withdrawal of Exemption Notification No.6 of 2015 dated 01.03.2015. The Division Bench has dismissed all writ petitions permitting the petitioners to file a statutory appeal before the appellate authority in line with the stipulation under the respective enactments.
3.Hence, and in light of the order passed by the Division Bench in the batch, these writ petitions are dismissed permitting the petitioners to file appeals before the appellate authority within a period of four weeks. If appeals are filed within the time frame as aforesaid, the same shall be entertained by the appellate authority as maintainable without reference to limitation, but ensuring
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W.P.Nos.27387 & 28388 of 2022
compliance with all other statutory pre-conditions. No costs. Connected miscellaneous petitions are closed.
01.06.2023
vs Index : Yes / No Speaking order Neutral Citation : Yes / No
To
4
W.P.Nos.27387 & 28388 of 2022
Dr.ANITA SUMANTH, J. vs
W.P.Nos.27387 & 28388 of 2022 and WMP.Nos.26594, 26595, 27690 & 27693 of 2022
01.06.2023
5
3 issues framed by the court
Whether to allow the three writ petitions seeking exemption from Service Tax regarding works contract services rendered to Government and Local Bodies in light of an earlier Division Bench order.
Whether to grant the petitioners permission to file statutory appeals against the removal of concession notifications.
Whether the writ petitions should be dismissed with liberty to appeal.
Colour shows how this judgement treated each authority
W.P.Nos.24996 of 2019 and batch dated 30.11.2022Referred¶28
T.Sivakumar
A.Kumaraguru
The Government of India
Office of the Commissioner of GST & Central Excise, Puducherry
Office of the Assistant Commissioner of GST and Central Excise, Puducherry Division-I
Office of the Executive Engineer P.W.D, Central Division, Puducherry
Dr. Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
