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Madras High CourtWP/46787/2002dismissed for nonprosecution

M/S.Kumaragiri Textiles Ltd, v. The Union Of India,

2024-03-04Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.03.2024

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s.Kumaragiri Textiles Ltd.

rep. By its Director : Petitioner in WP No.46787 of 2002 M/s.Saravana Spinning Mills, Unit of Kumaragiri Electronics Ltd., rep. By its Director : Petitioner in WP No.46788 of 2002 versus 1.The Union of India, rep. By Secretary, Ministry of Finance, Department of Revenue, New Delhi 2.The Assistant Commissioner of Central Excise, Hosur Division, Hosur 3.The Superintendent of Central Excise Dharmapuri Range, Dharmapuri : Respondents

Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring that Sections 116 & 117 of Chapter V of Finance Act 2000 (Act 10 of 2000) amending the Chapter V of the Finance Act, 1994 (Act 32 of 1994) and validating sub-clauses (xii) and (xvii) of clause (d) of sub rule (1) of Service Tax Rules, 1994 are unconstitutional, ultra vires of basic structure of Service Tax Act itself levying service tax on the user of service insofar as the petitioners are concerned.

For Petitioners :

No appearance For Respondent No.1 :

Mr.K.Srinivasamurthy, SPC No appearance for respondents 2 and 3 COMMON ORDER (Made by the Hon'ble Chief Justice) None appears for the petitioners.

2. The petitioners are challenging the veracity of Sections 116 and 117 of Chapter V of Finance Act, 2000 (Act 10 of 2000), amending Chapter V of the Finance Act, 1994 (Act 32 of 1994) and validating sub-clauses (xii) and (xvii) of clause (d) of sub-Rule (1) of Service Tax Rules, 1994.

3. With the passage of time, challenge to the said Rules may not subsist. As none appears for the petitioners, the writ petitions are dismissed for non-prosecution. There shall be no order as to costs. (S.V.G., CJ.) (D.B.C., J.) 04.03.2024 Index : Yes/No : Yes/No tar To 1.The Secretary, Ministry of Finance, Department of Revenue, New Delhi 2.The Assistant Commissioner of Central Excise, Hosur Division, Hosur 3.The Superintendent of Central Excise Dharmapuri Range, Dharmapuri

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.

(tar) 04.03.2024