M/S. Balan Electrical Works v. The Government Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.08.2024
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.15292, 15293, 15295 & 15296 of 2022 M/s.Balan Electrical Works Rep.by its Proprietor K.Rajinikanth 10/2, Vellappirandan Street, Chidambaram 608 001 Cuddalore District.
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Petitioner in both W.Ps Vs.
1 The Government Of India Rep. By Its Secretary Ministry Of Finance New Delhi-110 001.
2 The Directorate General Of GST Intelligence Trichy Regional Unit No.10b/5 First Street Jaya Nagar K.k. Nagar Post Trichy-620 001.
3 The Assistant Commissioner of GST and Central Excise Office Of The Assistant Commissioner Of Gst And Central Excise No.1 Vallalar Nagar Manjakuppam Cuddalore-608 001.
4 The Government Of Tamil Nadu Rep. By Its Finance Secretary Fort St.
George Chennai-600 009.
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Respondents in both the W.Ps.
Prayer in W.P.No.15971 of 2022 : Writ Petition under Article 226 praying for the issuance of a Writ of Certiorarified Mandamus to call for the records on the file
of the 1st Respondent in respect of issue of the Notification No. 6 / 2015-Service Tax dated 01.03.2015 in respect of Serial No. 1 (ii) alone and quash the same and consequently to direct the 1st respondent to grant exemption to the petitioner from paying the service tax in respect of the work contract service other than commercial nature rendered to the Government local bodies Statutory authorities etc. with effect from 01.04.2015. Prayer in W.P.No.15971 of 2022 : Writ Petition under Article 226 praying for the issuance of a Writ of Certiorari calling for the records on the file of the 3rd Respondent in its impugned order passed in Order -in-original No. 04 / 2020-ST (DENOVO) dated 18.05.2020 and quash the same. In both W.Ps.
For Petitioner : Mr.S.Rajasekar For Respondents : Mr.S.Gurumoorthy Senior Panel Counsel - for R3 R1, R2 and R4 - No appearance -----
O R D E R
(Order of the Court was made by R.SURESH KUMAR, J.) It is submitted by the learned counsel for the petitioner as well as the learned Senior Panel Counsel for the respondent / Revenue that the issue raised in these writ petitions is covered by the judgment rendered by a Coordinate Bench of this Court in a batch of writ petitions in W.P.24996 of 2019 etc., batch (M/s.Raju Constructions -vs- The Government of India rep. by the Ministry of Finance and Others).
2. In the light of the aforesaid decision of this Court, these writ petitions are dismissed, with a liberty to challenge the show cause notice / order of the appellate authority. No costs. Consequently, connected miscellaneous petitions are closed.
(R.S.K.,J.) (C.S.N.,J.) 06.08.2024 Index : Yes/No Internet : Yes/No KST To 1 The Government Of India Rep. By Its Secretary Ministry Of Finance New Delhi-110 001.
2 The Directorate General Of GST Intelligence Trichy Regional Unit No.10b/5 First Street Jaya Nagar K.k. Nagar Post Trichy-620 001.
3 The Assistant Commissioner of GST and Central Excise Office Of The Assistant Commissioner Of Gst And Central Excise No.1 Vallalar Nagar Manjakuppam Cuddalore-608 001.
4 The Government Of Tamil Nadu Rep. By Its Finance Secretary Fort St.
George Chennai-600 009.
R.SURESH KUMAR, J.
and C.SARAVANAN , J.
KST W.P.Nos.15971 and 15975 of 2022 06.08.2024