Dismissed¶39

N.Natarajan Munisamy v. The Government of India

Madras HC12 Mar 2025WA(MD)/510/2025

Case brief

AI extract

What is this about?

Writ appeal dismissed; service tax on works contract; Notification dated 01.03.2015 by Union of India; certiorarified mandamus; W.P(MD)No.24557 of 2022 dismissed by single Judge following Division Bench judgment; liberty to pursue statutory remedy; appeal against order in original; Clause XV Letters Patent; N. Natarajan Munisamy; Ministry of Finance; CGST & Central Excise Madurai II Division; Government of Tamil Nadu Finance and Public Works Departments; Chief Engineer (PWD) Southern Range Madurai; no costs.

What did the court decide?

Writ appeal dismissed with liberty to the appellant to work out his statutory remedy by preferring an appeal against the order in original; no costs awarded. ¶39

N.Natarajan Munisamy Vs The Government of India — Madras HC (2025) — LawSathi Research

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W.A.MD) No.510 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 12.03.2025

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CORAM:

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THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN AND

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THE HONOURABLE MS.JUSTICE R.POORNIMA

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W.A(MD)No.510 of 2025

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N.Natarajan Munisamy

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... Appellant/ Petitioner

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-Vs-

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1.The Government of India, Represented by its Secretary, Ministry of Finance, New Delhi-110 001.

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2.The Deputy Commissioner of CGST & Central Excise,

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Madurai II Division, No.5, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai-625 002.

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3.The Superintendent, O/o.The Assistant Commissioner of GST & Central

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Excise, No.5, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai-625 002.

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4.The Government of Tamil Nadu, Represented by its Secretary,

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Page 1 of 5

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

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W.A.MD) No.510 of 2025

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Department of Finance, St.George Fort, Chennai-600 009.

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5.The Government of Tamil Nadu, Represented by its Secretary, The Department of Public Works Department, St.George Fort, Chennai-600 009.

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6.The Chief Engineer (PWD) Public Works Department, Southern Range – Madurai, Madurai-625 002.

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...Respondents/

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Respondents

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PRAYER: Writ Appeal filed under Clause XV of Letters of Patent Appeal, against the order dated 06.01.2023 made in W.P(MD)No.24557 of 2022 passed by this Court.

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For Appellant : Mr.M.Kumar For R1 to R3 : Mr.K.Govindarajan Deputy Solicitor General of India For R4, 5 & 6 : Mr.D.Ghandiraj, Special Government Pleader

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JUDGMENT

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DR.G.JAYACHANDRAN, J. AND

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R.POORNIMA , J.

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The writ of Certiorarified Mandamus challenging the Notification issued by

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the Union of India, vide dated 01.03.2015 and the consequential proceedings

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Page 2 of 5

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

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W.A.MD) No.510 of 2025

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imposing service tax of works contract considered by the learned single Judge and

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following the judgment of the Division Bench, dismissed the writ petition.

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2.The present appeal is preferred being aggrieved by the dismissal of the writ petition.

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3.When the matter was taken up for consideration, the learned counsel for the appellant/writ petitioner seeks liberty to work out his Statutory remedy while dismissing the writ appeal.

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4.In view of the above, the writ appeal stands dismissed. The appellant is given liberty to work out his remedy as per the Statute preferring an appeal against the order in original. No costs.

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[G.J., J.] & [R.P., J.]

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12.03.2025

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NCC : Yes / No Index : Yes / No Ns

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Page 3 of 5

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

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W.A.MD) No.510 of 2025