Disposed

Arthos Breweries Limited, v. Union of India

Madras HC4 Apr 2024WP/19315/2010

Case brief

AI extract

What is this about?

Writ petitions challenged a service tax notification, circular, clarification and Section 65(19) of the Finance Act, 1994 as unconstitutional. The court disposed of the petitions after counsel for the petitioner submitted that the challenge no longer survives with the passage of time.

What did the court decide?

No relief; writ petitions disposed of as the challenge does not survive, no order as to costs.

Arthos Breweries Limited, Vs Union of India — GST and Indirect Tax | Madras HC (2024)

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W.P.Nos.19315 to 19318 of 2010

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 04.04.2024

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CORAM :

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THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND

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THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD

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W.P.Nos.19315 to 19318 of 2010

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Arthos Breweries Limited Rep. by its Director M.Nandagopal Rayala Towers, 1^st Floor, Tower III Petitioner in 158, Anna Salai, Chennai 600 002. .. all W.Ps.

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Vs.

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Union of India Rep. by the Joint Secretary Ministry of Finance Department of Revenue No.14, Hudco Vishala Building, B Wing 6^th Floor, Bikaji Cama Place Respondent in New Delhi 110 066. .. all W.Ps.

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Prayer: Petitions filed under Article 226 of the Constitution of India seeking

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(i) a writ of Declaration to declare the impugned notification No.39/2009-ST dated 23.09.2009 ultra vires Articles 14, Article 19(1)(g), Article 21, Article 245, Article 246, Article 249 & Article 265

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Page 1 of 4

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

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W.P.Nos.19315 to 19318 of 2010

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and entries 8, 51, 54 and 66 of List II of the VII Schedule to the Constitution of India and Section 67 of the Finance Act, 1994;

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(ii) a writ of Declaration to declare the impugned circular dated 30.10.2009 bearing reference No.F.No.332/17/2009 issued by the respondent ultra vires Articles 14, Article 19(1)(g), Article 21, Article 245, Article 246, Article 249 & Article 265 and entries 8, 51, 54 and 66 of List II of the VII Schedule to the Constitution of India and Section 67 of the Finance Act, 1994;

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(iii) a writ of Declaration to declare the impugned clarification dated 6^th July, 2009 bearing D.O.F.No.334/13/2009-TRU issued by the respondent ultra vires Articles 14, Article 19(1)(g), Article 21, Article 245, Article 246, Article 249 & Article 265 and entries 8, 51, 54 and 66 of List II of the VII Schedule to the Constitution of India and Section 67 of the Finance Act, 1994; and

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(iv) a writ of Declaration to declare Section 65(19) of the Finance Act, 1994 as amended by Finance Act, 2009 with effect from 1.9.2009 as ultra vires Articles 14, Article 19(1)(g), Article 21, Article 245, Article 246, Article 249 & Article 265 and entries 8, 51, 54 and 66 of List II of the VII Schedule to the Constitution of India and Section 67 of the Finance Act, 1994.

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For the Petitioner : Mr.Nidhin Jayachander

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For the Respondent : Mr.V.Sundareswaran

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_________ Page 2 of 4_

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

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W.P.Nos.19315 to 19318 of 2010

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ORDER

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(Made by the Hon'ble Chief Justice)

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Learned counsel for the petitioner submits that with the passage

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of time, the challenge made in the writ petitions does not survive.

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In view of that, the writ petitions stand disposed of. There shall be no order as to costs.

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(S.V.G., CJ.) (J.S.N.P., J.) 04.04.2024 Index : Yes/No Neutral Citation : Yes/No

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kpl

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The Joint Secretary Ministry of Finance Department of Revenue No.14, Hudco Vishala Building, B Wing 6^th Floor, Bikaji Cama Place New Delhi 110 066.

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_________ Page 3 of 4_

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

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W.P.Nos.19315 to 19318 of 2010

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THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J

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(kpl)

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W.P.Nos.19315 to 19318 of 2010

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04.04.2024

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_________ Page 4 of 4_

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

Arthos Breweries Limited, v. Union of India

Case brief

What is this about?

What did the court decide?

Arthos Breweries Limited, v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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