M/S Prime Textiles Ltd, v. Union Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27.03.2024
CORAM
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and M.P.Nos.1 of 2007 and 1 of 2009 M/s.Prime Textiles Ltd., Rep. by Shri Rajkumar Chaturvedi, Vice President-Finance, 110, Avinashi Road, Gandhi Nagar Post, Tirupur 641 603.
.. Petitioner -vs1. Union of India, Rep. by its Secretary to Govt., Department of Revenue, Ministry of Finance, North Block, New Delhi.
2. The Commissioner of Central Excise, 6/7, A.T.D. Street, Race Course, Coimbatore 641 018.
.. Respondents Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration to declare the provisions of Explanation to Section 65(105) of the Finance Act, 1994 as introduced by the Finance Act, 2005 and Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, as being violative of the Finance Act, 1994, beyond the legislative competence and as being violative of the Articles 14, 19(1)(g), 245 and 265 of the Constitution of India in so far as the petitioner is concerned.
For the Petitioner :
No appearance For the Respondents :
Mr.Rajesh Vivekananthan Deputy Solicitor General for R-1 :
No appearance for R-2 * * * * *
ORDER
(Made by the Hon'ble Chief Justice) On 20.03.2024, we had passed the following order: "None appears for the petitioner.
If, on the next date of hearing, none appears for the petitioner, the matter would be dismissed.
Place this matter on 27.03.2024."
Today also, none appears for the petitioner. The writ petition is dismissed. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. (S.V.G., CJ.) (D.B.C., J.) 27.03.2024 Index : Yes/No : Yes/No sra
To
1. Secretary to Govt. of India, Department of Revenue, Ministry of Finance, North Block, New Delhi.
2. The Commissioner of Central Excise, 6/7, A.T.D. Street, Race Course, Coimbatore 641 018.
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.
(sra) 27.03.2024