M/S.Trinitys Clearing & v. The Union Of India, Rep By
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.11.2024 CORAM :
THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN M/s. Trinity's Clearing & Shipping Agencies Rep. By its Partner S. Alexander No.30, 2nd Floor, Thambu Chetty Street Chennai - 600 001.
.. Petitioner in all W.Ps Vs.
1. Union of India Represented by its Secretary to Government Department of Revenue Ministry of Finance, North Block New Delhi.
2. The Principal Commissioner of Service Tax Service Tax I Commissionerate Newry Towers, No.2054-I, II Avenue Anna Nagar, Chennai - 600 040.
.. Respondents in all W.Ps Prayer in W.P.No.14747 of 2016: Petition filed under Article 226 of the Constitution of India, seeking for a writ of Declaration, to declare Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 as ultra vires and unlawful;
Prayer in W.P.No.14748 of 2016: Petition filed under Article 226 of the Constitution of India, seeking for a writ of certiorari, calling for the records relating to the order in Original No.CHN-SVTAX-001COM-87 & 88 2015-16 dated 21.01.2016 passed by the second respondent in relate to Statement of Demand No.80/2015 dated 04.06.2015 and quash the same as arbitrary, illegal and contrary to law; and
Prayer in W.P.No.14749 of 2016: Petition filed under Article 226 of the Constitution of India, seeking for a writ of certiorari, calling for the records relating to the order in Original No.CHN-SVTAX-001COM-87 & 88 2015-16 dated 21.01.2016 passed by the second respondent in relate to show-cause notice No.303/2014 dated 10.10.2014 and quash the same as arbitrary, illegal and contrary to law.
For the Petitioners :
Mr.M.A.Mudi Mannan in all W.Ps For the Respondents Mr.A.P.Srinivas in all W.Ps :
Senior Standing Counsel COMMON ORDER (Order of the Court was made by R. SURESH KUMAR, J.) It is brought to our notice by the learned counsel appearing for both sides that the very same writ petitions stood transferred to the Hon'ble Supreme Court of India in Union of India & Anr. vs. M/s.Trinitys Clearing and Shipping Agencies etc. in Transfer Petition (Civil) Nos.501 to 503 of 2017 and was also disposed by order dated 20.04.2018. In support of the said contention, the learned counsel has also produced the copy of the said order dated 20.04.2018, which is reproduced hereunder:-
2. In view of the aforesaid developments, nothing survives in these writ petitions. Hence, these writ petitions stand dismissed. There shall be no order as to costs. Consequently, W.M.P.Nos.12881 to 12885 of 2016 are closed.
(R.S.K., J.) (C.S.N, J) 20.11.2024 drm
To:
1. The Secretary to Government Union of India Department of Revenue Ministry of Finance, North Block New Delhi.
2. The Principal Commissioner of Service Tax Service Tax I Commissionerate Newry Towers, No.2054-I, II Avenue Anna Nagar, Chennai - 600 040.
R. SURESH KUMAR, J.
AND C. SARAVANAN , J.
(drm) 20.11.2024