Writ petition challenging provisions of Finance Act, 1994 and Service Tax Rules, 1994 as violative of Constitution. Petitioner sought to withdraw petition. Court disposed of matter as infructuous upon granting leave to withdraw.
Leave to withdraw the writ petition granted; petition disposed of as infructuous.
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.No.14524 of 2006
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14.03.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.No.14524 of 2006
Tirpur Sri Sentil Cotton Mills Ltd. SF 302, Kona Thottam Andipalayam, Iduvampalayam Post Mangalam Road, Tiruppur Coimbatore District Rep. by its Managing Director. .. Petitioner
Vs.
6/7, A.T.D. Street Race Court, Coimbatore. .. Respondents
Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration to declare the provisions of Explanation
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W.P.No.14524 of 2006
to Section 65(105) of the Finance Act, 1994 as introduced by the Finance Act, 2005, read with provisions of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, as introduced by Notification 23/2005 ST dated 07.06.2005, as being violative of the Finance Act, 1994 as beyond the legislative competence of Parliament and as being violative of the Articles 14, 19(1)(g), 245 and 265 of the Constitution of India.
For the Petitioner : Mr.P.Santhosh For Mr.K.Govi Ganesan For the Respondents : No appearance
ORDER
(Made by the Hon'ble Chief Justice)
Learned counsel for the petitioner, on instructions, seeks leave to withdraw the writ petition. Learned counsel submits that the writ petition has become infructuous.
infructuous. There shall be no order as to costs. Consequently, W.P.M.P.No.15313 of 2006 is closed.
(S.V.G., CJ.) (D.B.C., J.)
14.03.2024 Index : Yes/No
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W.P.No.14524 of 2006
Neutral Citation : Yes/No kpl
To
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W.P.No.14524 of 2006
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J
(kpl)
W.P.No.14524 of 2006
14.03.2024
_________ Page 4 of 4_
1 issue framed by the court
Whether leave to withdraw the writ petition under Article 226 of the Constitution should be granted.
3 provisions across 3 enactments
Tirpur Sri Sentil Cotton Mills Ltd.
Union of India
The Chairman Central Board of Excise and Customs
The Chief Commissioner of Central Excise
SANJAY V.GANGAPURWALA
D.BHARATHA CHAKRAVARTHY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
