Aravind Ltd v. Union Of India

2025:MHC:469

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19.02.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C.KUMARAPPAN W.P.No.27649 of 2008 and MP.No.1 of 2008 Arvind Limited, Having its registered office at Arvind Mill Premises, Railwaypura Post, Naroda Road, Ahmedabad - 380 255 and Corporate Office at 'Du Parc Trinity', 11th Floor, 17, M.G.Road, Bangalore - 560 001 Represented by its Authorised Signatory Mr.Venkatachalapathy .. Appellant 1.Union of India, Represented by its Secretary, Government of India, North Block, New Delhi - 110 001.

2.The Secretary, Ministry of Finance, Department of Revenues, Government of India, New Block, New Delhi - 110 001.

3.The Commissioner of Service Tax, 6th Floor, MHU Complex, 692, Anna Salai, Nandanam, Chennai - 600 035.

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4.Kaamini Magesh 5.S.Vasanthi 6.V.Sivaraman 7.Subramani 8.A.Ravishankar 9.M.U.Arivazhaggan 10.Murugesan 11.S.Manimegalai 12.Narayan Lal 13.M.S.Ganesh Babu 14.Kavitha Ganesh Babu 15.E.Ravindran 16.G.Latha 17.Ramgopal Parthasarthy 18.Padmavathy Parthasarthy 19.Gulab Jain 20.Maya V.Varma 21.Abirami Theatres Private Limited Abirami Mega Mall, 152, Pursawalkam High Road, Chennai-600 010 Represented by its Managing Director Mr.S.V.Rm.Ramanathan 2/5

22.Shahir Manzoor 23.S.M.Ayishath Zulaiha .. Respondents Prayer: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration, to declare the impugned provisions viz. Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008 as null and void and ultra vires the Constitution of India and/or Section 66 of the Finance Act and/or be pleased to strike down the said provisions as illegal, arbitrary and violative of Article 14 of the Constitution of India; and consequently to declare the Notification No.24/2007 dated 22nd May 2007 and Circular No.98/I/2008-ST dated 04.01.2008 issued by the Respondent No.2 as illegal, null and void and ultra vires the provisions of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008.

For Petitioner : No Appearance For Respondents : Mr.Abhijai Shankar for M/s.R & P Partners (for R12) No Appearance (for R1 to R11 and R13 to R23)

O R D E R

(Order of the Court was made by Dr.ANITA SUMANTH.,J) The matter was last listed on 04.02.2025, on which date the petitioner was called absent and hence, it was listed today under the caption 'for dismissal'.

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2.There is no representation on behalf of any of the parties baring Mr.Abhijai Shankar, learned counsel for M/s.R&P Partners, appearing for R12. 3.In light of the aforesaid, this writ petition is dismissed for nonprosecution. No costs. Connected miscellaneous petition is closed. [A.S.M., J] [C.K., J] 19.02.2025 Index:Yes/No Speaking order To 1.The Secretary, Union of India, Government of India, North Block, New Delhi - 110 001.

2.The Secretary, Ministry of Finance, Department of Revenues, Government of India, New Block, New Delhi - 110 001.

3.The Commissioner of Service Tax, 6th Floor, MHU Complex, 692, Anna Salai, Nandanam, Chennai - 600 035.

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DR. ANITA SUMANTH,J.

and C.KUMARAPPAN,J.

W.P.No.27649 of 2008 and MP.No.1 of 2008 19.02.2025 5/5