Dismissed

M/S.Wep Peripherals Ltd., v. the Union of India

Madras HC7 Nov 2024WP/4853/2009

Case brief

AI extract

What is this about?

The Court dismissed Writ Petitions No. 4853, 4854, and 4855 as not pressed, as the petitioner did not wish to pursue the prayers for declaration. Writ Petition No. 4856 was dismissed with liberty to file a reply to the show cause notice within four weeks. The adjudicating authority was directed to complete adjudication within twelve weeks.

What did the court decide?

Writ petitions dismissed. Liberty granted to file reply to show cause notice within 4 weeks; adjudication to be completed within 12 weeks.

M/S.Wep Peripherals Ltd., Vs the Union of India — Writ and Judicial Review | Madras HC (2024)

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2024:MHC:3794

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WP.Nos.4853, 4854, 4855 & 4856 of 2009

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 07.11.2024

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CORAM :

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THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN

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W.P.Nos.4853, 4854, 4855 & 4856 of 2009 and MP.No.1 of 2009

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M/s.WeP Peripherals Ltd, Represented by its Company Secretary Mr.M.Saravanan No.40/1A, Basappa Complex, Lavelle Road, Bangalore-560 001.

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... Petitioner in all WPs

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1.The Union of India, Represented by the Secretary to Government, Ministry of Finance, Department of Revenue, New Delhi.

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2.The Additional Director General, Office of the Additional Director General, Director General of Central Excise Intelligence, C-3, 'C' Wing, Rajaji Bhavan, Besant Nagar, Chennai-600 090.

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3.The Commissioner of Central Excise, Office of the Commissioner of Service Tax, No.16, S.P. Complex, Lalbagh Road, Bangalore-560 27.

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

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1/7

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WP.Nos.4853, 4854, 4855 & 4856 of 2009

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4.The State of Tamil Nadu Represented by: Secretary to Government Commercial Taxes Department Fort St. George, Chennai-600 009. .. Respondents in all WPs

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Prayer in WP.No.4853 of 2009: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Declaration, declaring the section 65(104(c)) of the Finance Act 1994 defining the Support services of Business or commerce and Section 65(105)(zzzzj) for Supply of Tangible goods in so far as it provides for levy of tax on transfer of right to use goods as ultravires Article 14, 19(i) (g), 265 of the Constitution in as much as the transfer of right to use is deemed to be a sale falling within the exclusive domain of state legislature or pass such orders or further orders as this Court may deem fit and proper in the circumstances of the case, and render justice.

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Prayer in WP.No.4854 of 2009: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Declaration, declaring that Explanation to Sec.65(105) of the Finance Act, 1994 read with amended Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 coming into effect from 16.6.2005 is ultra vires Sections 64, 65, 66, 67 and 68 of the Finance Act, 1994 and Art.265 of the Constitution of India and therefore requires to be declared invalid, or pass such orders or further orders as this Court may deem fit and proper in the circumstances of the case and render justice.

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

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2/7

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WP.Nos.4853, 4854, 4855 & 4856 of 2009

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Prayer in WP.No.4855 of 2009: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Declaration, declaring Section 3(A) of the TNGST Act and 4 of TNVAT Act provides for levy of sales tax or VAT on the transfer of right to use goods as ultravires Article 14, 19(i)(g), 265 of the Constitution or pass such orders or further orders as this Court may deem fit and proper in the circumstances of the case and render justice.

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Prayer in WP.No.4856 of 2009: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Certiorari, to call for the records comprised in Show Cause Notice No.20/2009 dated 17.02.2009 on the file of the second respondent and quash the same and pass such further or other orders as this Court may deem fit and proper in the circumstances of the case and render justice.

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(In all WPs) For Petitioner : Mr.Muthuvenkatraman and Mr.R.Bharanidharan For Respondents: Mr.V.Prashanth Kiran (for R4) Government Advocate No Appearance (for R1, R2 & R3)

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

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3/7

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WP.Nos.4853, 4854, 4855 & 4856 of 2009

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COMMON ORDER

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(Order of the Court was made by Dr.ANITA SUMANTH.,J.)

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These four writ petitions are disposed by way of a common order, after hearing submissions of Mr.Muthuvenkatraman, learned counsel for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate for the Commercial Taxes Department. There is no appearance on behalf of the other respondents.

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2.On instructions, learned counsel for the petitioner states that the petitioner does not wish to pursue the writ petitions in WP.Nos.4853, 4854 and 4855 of 2009 where the prayer is for writs of Declaration. An endorsement is made by Mr.Bharanidharan, learned counsel on record, recording which these writ petitions are dismissed as not pressed.

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3.As regards WP.No.4856 of 2009, the challenge is to a show cause notice dated 17.02.2009. On instructions, learned counsel for the petitioner wishes to withdraw this writ petition and seeks liberty to file its reply before the assessing officer. No objection is laid to the aforesaid request.

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4.Hence, WP.No.4856 of 2009 is dismissed, granting liberty to the petitioner to file its objection to show cause notice dated 17.02.2009

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

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4/7

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WP.Nos.4853, 4854, 4855 & 4856 of 2009

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within a period of four (4) weeks from today. Upon receipt thereof, the matter shall be listed for personal hearing. All contentions are left open to be raised before the authority. The exercise of adjudication shall be completed within an overall period of twelve (12) weeks from today, in accordance with law. No costs. Connected miscellaneous petition is

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closed.

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[A.S.M., J] [G.A.M., J] 07.11.2024

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Index:Yes/No Speaking order Neutral Citation:Yes vs

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Note:Issue order copy on 08.11.2024.

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1.The Secretary to Government, Union of India, Ministry of Finance, Department of Revenue, New Delhi.

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2.The Additional Director General, Office of the Additional Director General, Director General of Central Excise Intelligence, C-3, 'C' Wing, Rajaji Bhavan, Besant Nagar, Chennai-600 090.

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3.The Commissioner of Central Excise, Office of the Commissioner of Service Tax, No.16, S.P. Complex, Lalbagh Road, Bangalore-560 27.

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

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5/7

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WP.Nos.4853, 4854, 4855 & 4856 of 2009

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4.The Secretary to Government, Commercial Taxes Department, Fort St. George, Chennai-600 009.

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

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6/7

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WP.Nos.4853, 4854, 4855 & 4856 of 2009

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DR. ANITA SUMANTH,J. and G. ARUL MURUGAN.,J

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W.P.Nos.4853, 4854, 4855 & 4856 of 2009 and MP.No.1 of 2009

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07.11.2024

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

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M/S.Wep Peripherals Ltd., v. the Union of India

Case brief

What is this about?

What did the court decide?

M/S.Wep Peripherals Ltd., v. the Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

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