M/S. Larsen & Toubro Limited, v. The State Of Tamil Nadu,

2025:MHC:343

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.02.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C.KUMARAPPAN and M.P.Nos.1 and 2 of 2011 M/s.Larsen & Toubro Limited ECC Division, No.10, Club House Road Chennai - 600 002.

.. Appellant in both W.Ps.

vs

1. The State of Tamil Nadu represented by the Secretary to Government Department of Commercial Taxes and Religious Endowments, Fort St. George, Chennai - 600 009.

.. Respondent in W.P.No.22027 of 2011

2. Special Commissioner & Commissioner of Commercial Taxes, Commercial Taxes Department, Ezhilagam, Chepauk, Chennai - 600 005.

.. Respondent in both W.Ps

3. The Deputy Commissioner (CT-I) Large Tax Payers Unit, .. Respondent in W.P.No.22027 of 2011

3. The Deputy Commissioner (CT-II) Large Tax Payers Unit, 1/4

.. Respondent in W.P.No.22028 of 2011 Prayer in W.P.No.22027 of 2011: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration to declare and strike down the impugned provisions of Section 13(1) to (8) with provisos of the TNVAT Act, 2006 read with Rule 9(1) to (4) of the TNVAT Rules, 2007 as unconstitutional and ultra vires the provisions of Articles 14, 19(1)(g), 265, 286(2) and 300A of the Constitution of India and derogatory and contradictory to the provisions of the charging section viz., Section 5 of TNVAT Act, 2006 read with Rule 8(5) clauses (a) to (e) of the TNVAT Rules, 2007.

Prayer in W.P.No.22028 of 2011: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari call for the records of the impugned Rejection Notice in TIN:33800620015/2010-11 dated 06.04.2011 from the files of the second respondent herein, quash the same.

In both W.Ps.

For Petitioner :

Mrs.Aparna Nandakumar For Respondents :

Mr.Prashanth Kiran Government Advocate C O M M O N O R D E R (Order of the Court was made by Dr.ANITA SUMANTH.,J) Mrs.Aparna Nandakumar, learned counsel for the petitioner makes an endorsement that the petitioner does not pursue these Writ Petitions, 2/4

recording which, these Writ Petitions and the connected Miscellaneous Petitions are dismissed as withdrawn. No costs. [A.S.M., J] [C.K., J] 06.02.2025 Index:No Speaking order sl To

1. The State of Tamil Nadu represented by the Secretary to Government Department of Commercial Taxes and Religious Endowments, Fort St. George, Chennai - 600 009.

2. Special Commissioner & Commissioner of Commercial Taxes, Commercial Taxes Department, Ezhilagam, Chepauk, Chennai - 600 005.

3. The Deputy Commissioner (CT-I) Large Tax Payers Unit,

4. The Deputy Commissioner (CT-II) Large Tax Payers Unit, 3/4

DR. ANITA SUMANTH,J.

and C.KUMARAPPAN,J.

sl and M.P.Nos.1 and 2 of 2011 06.02.2025 4/4