M/S. Talen Maximus India Pvt. v. Union Of India,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20.03.2024

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/S. TALEN MAXIMUS INDIA PVT. LTD.

II FLOOR OXFORD CENTER CP RAMASWAMY IYER ROAD, CHENNAI.

: Petitioner versus 1.UNION OF INDIA MINISTRY OF FINANCE REP. BY ITS SECRETARY SOUTH BLOCK, NEW DELHI - 110 001.

2.CENTRAL BOARD OF EXCISE AND CUSTOMS SOUTH BLOCK, NEW DELHI - 110 001.

3.THE COMMISSIONER OF SERVICE TAX 121 NUNGAMBAKKAM HIGH ROAD CHENNAI - 34.

: Respondents Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring the impugned circular vide TRUs Letter F.No.B1/6/2005-TRU dated 27.7.2005 issued by the First Respondent as ultra vires Sections 65 (68) and 67 of the Finance Act, 2005 Articles 14 19(1)(g) and 265 of the Constitution of India insofar as the petitioner is concerned.

For Petitioner :

No appearance For Respondent No.1 :

Mr.Prasad Vijayakumar For Respondents 2 and 3 :

No appearance

ORDER

(Made by the Hon'ble Chief Justice) When the matter was called on 07.03.2024, there was no appearance on behalf of the petitioner. It was observed that if on the next date none appears for the petitioner, the matter would be dismissed. The matter was adjourned to 20.03.2024.

2. Today also none appears for the petitioner. Hence the writ petition is dismissed for non-prosecution. There shall be no order as to costs.

(S.V.G., CJ.) (D.B.C., J.) 20.03.2024 Index : Yes/No : Yes/No tar

To 1.THE SECRETARY MINISTRY OF FINANCE SOUTH BLOCK, NEW DELHI - 110 001.

2.CENTRAL BOARD OF EXCISE AND CUSTOMS SOUTH BLOCK, NEW DELHI - 110 001.

3.THE COMMISSIONER OF SERVICE TAX 121 NUNGAMBAKKAM HIGH ROAD CHENNAI - 34.

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

(tar) 20.03.2024