Service tax challenge to a TRU circular under the Finance Act, 2005 was not decided on merits; counsel sought leave to withdraw the writ petition and the court dismissed it as withdrawn with no order as to costs.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.
W.P.No.7667 of 2006
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.03.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.No.7667 of 2006
M/s.TalentPro India HR Pvt. Ltd., New No.146, Habibullah Road, T.Nagar, Chennai-600 017.
.. Petitioner
vs
Prayer : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of declaration declaring the impugned circular vide TRU's 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 in so far as the petitioner is concerned.
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W.P.No.7667 of 2006
For the Petitioner : Mrs.Radhika Chandrasekhar For the Respondents : Mr.A.Kumaraguru Sr. Panel Counsel for respondent No.1 : Mr.V.Mahalingam Sr. Standing Counsel Mrs.S.Premalatha Standing Counsel for respondents 2 and 3
ORDER
(Order of the court was made by the Hon'ble Chief Justice)
Learned counsel for the petitioner, on instructions, seeks leave to withdraw the writ petition.
withdrawn. There shall be no order as to costs. Consequently, W.P.M.P.No.8430 of 2006 is closed.
(S.V.G., CJ.) (D.B.C., J.) 21.03.2024 Index : Yes/No Neutral Citation : Yes/No bbr
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W.P.No.7667 of 2006
To
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W.P.No.7667 of 2006
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY,J.
bbr
W.P.No.7667 of 2006
21.03.2024
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M/s.TalentPro India HR Pvt. Ltd.
Union of India, Ministry of Finance
The Central Board of Excise and Customs
The Commissioner of Service Tax, Chennai
Sanjay V.Gangapurwala
D.Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
