High Court of Madras dismissed five writ petitions and connected miscellaneous petitions filed by M/s BNY Mellon Technology Private Limited, on the ground that they were withdrawn by the petitioner's counsel.
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.18896, 18902, 18905, 18914 & 18923 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 06.09.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY
W.P.Nos.18896, 18902, 18905, 18914 & 18923 of 2024 and
W.M.P.Nos.20745, 20784, 20756, 20761, 20777 & 20781 of 2024
M/s.BNY Mellon Technology Private Limited, Rep by its Authorised Signatory, Mr.Pawan Gwaldas Panjwani, 4, No. 10th Floor, Tidel Park, Canal Bank Road, Taramani, Chennai 600 113, Tamil Nadu
Now at
Ground Floor of Coral Block 3, Situated at No.158/Old No.153, Embassy Splendid Tech zone, SNP Infrastructure SEZ, 200 ft, Radial Road, Pallavaram, Chennai, Tamil Nadu, Chennai 600 043
... Petitioner in all petitions
Vs.
1.The Union Of India Represented by the Secretary Department of Revenue Ministry of Finance No. 137 North Block, New Delhi -110 001
W.P.Nos.18896, 18902, 18905, 18914 & 18923 of 2024
GST Council Secretariat Represented by its Chairman
Jeevan Bharti Building Janpath Road Connaught Palace New Delhi-110
... Respondents in all petitions
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W.P.Nos.18896, 18902, 18905, 18914 & 18923 of 2024
Prayer in W.P.No.18896 of 2024:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in GO.Ms.No.1 in the files of the 4th respondent and quash the impugned notification dated 02.01.2024 as manifestly arbitrary, void, contrary to the provision of Section 168A of the TNGST Act, 2017 and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.
Prayer in W.P.No.18923 of 2024:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in F.No.CBIC-20013/1/2023-GST in the files of the 3rd respondent and quash the impugned notification No.09/2023-Central Tax dated 31.03.2023 as manifestly arbitrary, void, contrary to the provision of Section 168A of the TNGST Act, 2017 and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.
Prayer in W.P.No.18902 of 2024:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in F.No.CBIC-20013/7/2021-GST in the files of the 3rd respondent and quash the impugned notification No.56/2023-Central Tax dated 28.12.2023 as manifestly arbitrary, void, contrary to the provision of Section 168A of the TNGST Act, 2017 and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.
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W.P.Nos.18896, 18902, 18905, 18914 & 18923 of 2024
Prayer in W.P.No.18905 of 2024:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in G.O.Ms.No.41 in the files of the 4th respondent and quash the impugned notification dated 05.04.2023 as manifestly arbitrary, void, contrary to the provision of Section 168A of the TNGST Act, 2017 and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.
Prayer in W.P.No.18914 of 2024:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in notice in Form DRC-01 in GSTIN: 33AAAC16177K1ZE in Ref.No.ZD330524156031W dated 20.05.2024 issued by the 7th respondent for the tax period April 2019 to March 2020 and quash the same as arbitrary, without jurisdiction.
For Petitioner
in all petitions : Mr.N.V.Balaji
For Respondent
in all petitions : Mr.A.P.Srinivas, Senior Standing counsel for R1 to R3 Mr.C.Harsha Raj, Government Advocate, for R3 to R7
COMMON ORDER
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W.P.Nos.18896, 18902, 18905, 18914 & 18923 of 2024
The learned counsel for the petitioner seeks leave of this Court to
withdraw these petitions and with regard to the same, he had made an
endorsement in the case bundles.
withdrawn. Consequently, the connected miscellaneous petitions are also
closed.
06.09.2024
Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No nsa
To
W.P.Nos.18896, 18902, 18905, 18914 & 18923 of 2024
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W.P.Nos.18896, 18902, 18905, 18914 & 18923 of 2024
KRISHNAN RAMASAMY.J.,
nsa
W.P.Nos.18896, 18902, 18905, 18914 & 18923 of 2024 and W.M.P.Nos.20745, 20784, 20756, 20761, 20777 & 20781 of 2024
06.09.2024
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M/s BNY Mellon Technology Private Limited
The Union Of India
The Goods And Services Tax Council
Central Board Of Indirect Taxes And Customs
The State Of Tamil Nadu
The Principal Secretary / Commissioner Of Commercial Taxes, Chennai
Krishnan Ramasamy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
