M/S.Aurum Trading India Private Limited v. Union Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20-12-2024
CORAM
THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN AND WMP NO. 7572 OF 2024,WP NO. 6792 OF 2024 M/S.Aurum Trading India Private Limited Represented By Its Director S.V. Subrahmanyam Flat No.6, New No.442, Old No.602, 6th Floor, Parsjn Manere, B-wing, Anna Salai, Greams Road, Chennai 600006. Petitioner(s) Vs Union Of India Represented By Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi. and 2 Others Respondent(s) M/S.Aurum Trading India Private Limited No.442, Old No.602, 6th Floor, Parsjn Manere, B-wing, Anna Salai, Greams Road, Chennai 600006.
Petitioner(s) Vs Union Of India No.442, Old No.602, 6th Floor, Parsjn Manere, B-wing, Anna Salai, Greams Road, Chennai 600006. and 2 Others Respondent(s) M/S.Aurum Trading India Private Limited Represented By Its Director S.V. Subrahmanyam Flat No.6, New No.442, Old No.602, 6th Floor, Parsjn Manere, B-wing, Anna Salai, Greams Road, Chennai 600006. Petitioner(s) Vs Union Of India
No.442, Old No.602, 6th Floor, Parsjn Manere, B-wing, Anna Salai, Greams Road, Chennai 600006. and 2 Others Respondent(s) For Petitioner(s):
M/s.P.Aruna Chopda P.Prithvi Chopda Pooja Chopda Arjun Kk For Respondent(s):
Mr. Rajnish Pathiyil Learned Sc Takes Notice For Respondents For Petitioner(s):
M/s.P.Aruna Chopda P.Prithvi Chopda Pooja Chopda Arjun Kk For Respondent(s):
For Petitioner(s):
M/s.P.Aruna Chopda P.Prithvi Chopda Pooja Chopda Arjun Kk For Respondent(s):
COMMON ORDER (Order of the Court was made by the Hon'ble Anita Sumanth J.) Learned counsel for the petitioner seeks permission to withdraw W.P.No.6790 of 2024 filed seeking to declare Section 16(4) of the Central Goods and Services Tax Act, 2017 (in short 'Act') as ultra vires the Constitution of India, since it violates Articles 14 and 300A of the Constitution of India. The grievance of the petitioner has been addressed by insertion of Section 16(5) in the Act, rendering the provisions of Section 16(4)
redundant.
2. He has made an endorsement for withdrawal, recording which, W.P.No.6790 of 2024 is dismissed as withdrawn.
3. As regards W.P.No.6792 of 2024, the petitioner has sought a certiorari to quash order-in-original dated 26.12.2023 and consequential summary of order dated 30.12.2023. In view of our order passed in W.P.No.6790 of 2024, this Writ Petition is dismissed, though granting liberty to the petitioner to avail appropriate remedial measures that are set out under the Act in regard to the impugned order of assessment/summary.
4. No costs. Connected Miscellaneous Petitions are closed. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 20-12-2024 sl Note: Issue today (20.12.2024) To
1. Union Of India Represented By Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi.
2. Central Board Of Indirect Taxes And Customs Ministry Of Finance, Department Of Revenue, North Block New Delhi
3. The Additional Commissioner Office Of Principal Commissioner Of Cgst And Central Excise, Chennai North Commissionerate, 26/1, Mahatma Gandhi Road, Chennai 600034
1. Union Of India No.442, Old No.602, 6th Floor, Parsjn Manere, B-wing, Anna Salai, Greams Road, Chennai 600006.
2. Central Board Of Indirect Taxes And Customs Ministry Of Finance, Department Of Revenue, North Block New Delhi 110001.
3. The Additional Commissioner Office Of Principal Commissioner Of Cgst And Central Excise, Chennai North Commissionerate, 26/1, Mahatma Gandhi Road, Chennai 600034
1. Union Of India No.442, Old No.602, 6th Floor, Parsjn Manere, B-wing, Anna Salai, Greams Road, Chennai 600006.
2. Central Board Of Indirect Taxes And Customs Ministry Of Finance, Department Of Revenue, North Block New Delhi 110001.
3. The Additional Commissioner Office Of Principal Commissioner Of Cgst And Central Excise, Chennai North Commissionerate, 26/1, Mahatma Gandhi Road, Chennai 600034