M/S.P.Velumurugan v. The Government Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08.08.2024
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.17778 & 18252 of 2021 M/s.P.Velmurugan 130, Lawspet Main Road Lawspet, Pondicherry 605 008 ...
Petitioner in both W.Ps Vs.
1 The Government Of India Rep. By Its Secretary Ministry Of Finance New Delhi-110 001.
2 Office of the Commissioner of GST and Central Excise, Puducherry, Goubert Avenue (Beach Road), Puducherry-605 001.
3 Office of the Assistant Commissioner of GST and Central Excise, Puducherry Division-III No.14, Municipal Street, Azeez Nagar, Reddiarpalayam, Puducherry-605 010.
4 Office of the Executive Engineer P.W.D., Puducherry.
...
Respondents Prayer in W.P.No.16803 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 1st respondent in respect of issue of Notification No.6/2015-Service Tax dated 01.03.2015 published in Government of India Gazette Extraordinary Part-II Section-3, Sub Section (i) No.12 on 01.03.2015 and quash the same.
Prayer in W.P.No.17239 of 2021 : Writ Petition under Article 226 praying for the issuance of a Writ of Certiorarified Mandamus calling for the records on the file of the 3rd respondent in respect of the show cause notice No.19/2020-ST dated 24.12.2020 an quash the same and consequently direct the 1st respondent grant the petitioner exemption from payment of service tax in respect of the workds contract service other than for commercial work rendered to the Government, Local Bodies, Statutory Authorities etc., with effect from 01.04.2015 within the stipulated time as fixed by this Hon'ble Court. In both W.Ps.
For Petitioner : Mr.M.N.Bharathi for Mr.S.Muthuvenkataraman For Respondents : Mr.M.Karthikeyan - for R1 Mr.J.Kumaran, Additional Government Pleader (Puducherry) -for RR 2 to 4 -----
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 Counsel for the respondents 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.No.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 file a statutory appeal as against the order impugned in W.P.No.17239 of 2021. No costs. Consequently, connected miscellaneous petitions are closed.
(R.S.K.,J.) (C.S.N.,J.) 08.08.2024 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 Office of the Commissioner of GST and Central Excise, Puducherry, Goubert Avenue (Beach Road), Puducherry-605 001.
3 Office of the Assistant Commissioner of GST and Central Excise, Puducherry Division-III No.14, Municipal Street, Azeez Nagar, Reddiarpalayam, Puducherry-605 010.
4 Office of the Executive Engineer P.W.D., Puducherry.
R.SURESH KUMAR, J.
and C.SARAVANAN , J.
KST W.P.Nos.16803 and 17239 of 2021 08.08.2024