Dismissed

M/S Prime Textiles Ltd, v. Union of India

Madras HC27 Mar 2024WP/28257/2007

Case brief

AI extract

What is this about?

This judgment records the non-appearance of counsel for the petitioner in a writ petition challenging specific Service Tax rules and their consistency with constitutional provisions. The High Court dismissed the petition by default following the petitioner's continued absence after proper notice.

What did the court decide?

The writ petition was dismissed due to the non-appearance of the petitioner.

M/S Prime Textiles Ltd, Vs Union of India — Constitutional and Fundamental Rights | Madras HC (2024)

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WP No.28257 of 2007

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 27.03.2024

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CORAM

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

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AND

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THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY

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WP No.28257 of 2007 and M.P.Nos.1 of 2007 and 1 of 2009

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M/s.Prime Textiles Ltd., Rep. by Shri Rajkumar Chaturvedi, Vice President-Finance, 110, Avinashi Road, Gandhi Nagar Post, Tirupur 641 603.

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.. Petitioner

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-vs-

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Union of India, Rep. by its Secretary to Govt., Department of Revenue, Ministry of Finance, North Block, New Delhi.

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The Commissioner of Central Excise,

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6/7, A.T.D. Street, Race Course, Coimbatore 641 018. .. Respondents

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Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration to declare the provisions of Explanation to Section 65(105) of the Finance Act, 1994 as introduced by the Finance Act, 2005 and Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, as being violative of the Finance Act, 1994, beyond the legislative competence and as being violative of the Articles 14, 19(1)(g), 245 and 265 of the Constitution of India in so far as the petitioner is concerned.

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Page 1 of 4

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

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WP No.28257 of 2007

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For the Petitioner : No appearance

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For the Respondents : Mr.Rajesh Vivekananthan Deputy Solicitor General for R-1 : No appearance for R-2 * * * * *

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ORDER