Madras High CourtWP/35170/2013dismissed for nonprosecution

M/S.Antony Projects Pvt. Ltd, v. Union Of India, Rep. By The

2024-04-05Honourable The Chief Justice,Honourable Mr Justice J.Sathya Narayana Prasad4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.04.2024

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD and M.P.Nos.1 and 2 of 2013 and 1 of 2014 M/s.Antony Projects Pvt. Ltd., Rep. by its Managing Director, S.Antony, New No.66, Old No.10, Harleys Road, Kilpauk, Chennai 600 010.

.. Petitioner -vs1. The Union of India, Rep. by the Secretary, Ministry of Finance, Department of Revenue, New Delhi.

2. Central Board of Excise, Customs and Service Tax, Ministry of Finance, Department of Revenue, Govt. of India, New Delhi.

3. Customs, Excise and Service Tax Appellate Tribunal, No.26, Haddows Road, Chennai 600 026.

4. Commissioner of Service Tax, MHU Complex, Nandanam, Chennai 600 035.

5. Superintendent of Service Tax, GR-II, DIV-V, Service Tax Commissionerate, Newry Towers-2054-I, 2nd Floor, 12th Main Road, Second Avenue, Anna Nagar, Chennai 600 040.

.. Respondents Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration to declare that Sec.65(30a), Section 65(91a) and Sec.65(105)(zzzh) inserted by the Finance Act, 2005 in the Finance Act, 1994 (Act No.32 of 1994) are beyond the legislative competence of Parliament and ultra vires of Article 246(3) and Entry 54, List II of the Seventh Schedule to the Constitution of India, and resultantly the scheme of levy and recovery under the provisions are void and unenforceable as repugnant to Articles 14, 19(1)(g) and 265 of the Constitution of India. For Petitioner :

Mr.N.Jayakumar For Respondents :

No appearance * * * * *

ORDER

(Made by the Hon'ble Chief Justice) We have heard Mr.N.Jayakumar, learned counsel for the petitioner. None appears for the respondents.

2. The learned counsel for the petitioner submits that the business of the petitioner is closed and no instructions are received.

3. On 26.03.2024, we had adjourned the matter at the request of the petitioner. Today also, the learned counsel for the petitioner does not possess any instructions. A memo to that effect is produced before us. The same is taken on record.

In light of that, the writ petition is dismissed for nonprosecution. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. (S.V.G., CJ.) (J.S.N.P., J.) 05.04.2024 Index : Yes/No : Yes/No sra To

1. The Secretary, Union of India, Ministry of Finance, Department of Revenue, New Delhi.

2. Central Board of Excise, Customs and Service Tax, Ministry of Finance, Department of Revenue, Govt. of India, New Delhi.

THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.

(sra)

3. Customs, Excise and Service Tax Appellate Tribunal, No.26, Haddows Road, Chennai 600 026.

4. The Commissioner of Service Tax, MHU Complex, Nandanam, Chennai 600 035.

5. The Superintendent of Service Tax, GR-II, DIV-V, Service Tax Commissionerate, Newry Towers-2054-I, 2nd Floor, 12th Main Road, Second Avenue, Anna Nagar, Chennai 600 040.

05.04.2024