Writ petition challenging a service tax circular as ultra vires the Finance Act, 2005 and constitutional provisions. No appearance for the petitioner on two consecutive dates; the writ petition was dismissed for non-prosecution with no order as to costs.
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.
WP No.39973 of 2005
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.03.2024
CORAM
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
WP No.39973 of 2005
M/S. TALEN MAXIMUS INDIA PVT. LTD. II FLOOR OXFORD CENTER CP RAMASWAMY IYER ROAD, CHENNAI.
: Petitioner
versus
: Respondents
Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring the impugned circular vide TRUs Letter F.No.B1/6/2005-TRU dated 27.7.2005 issued by the First Respondent as ultra vires Sections 65 (68) and 67 of the Finance Act, 2005 Articles 14 19(1)(g) and 265 of the Constitution of India insofar as the petitioner is concerned.
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For Petitioner : No appearance For Respondent No.1 : Mr.Prasad Vijayakumar For Respondents 2 and 3 : No appearance
WP No.39973 of 2005
ORDER
(Made by the Hon'ble Chief Justice)
When the matter was called on 07.03.2024, there was no appearance on behalf of the petitioner. It was observed that if on the next date none appears for the petitioner, the matter would be dismissed. The matter was adjourned to 20.03.2024.
(S.V.G., CJ.) (D.B.C., J.) 20.03.2024 Index : Yes/No Neutral Citation : Yes/No tar
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WP No.39973 of 2005
To
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WP No.39973 of 2005
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.
(tar)
WP No.39973 of 2005
20.03.2024
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2 provisions across 2 enactments
M/S. Talen Maximus India Pvt. Ltd.
Union of India Ministry of Finance
Central Board of Excise and Customs
The Commissioner of Service Tax
Sanjay V.Gangapurwala
D.Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
