Bny Mellon Technology Private Limited v. The Union Of India,

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 06.09.2024

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.Nos.20745, 20784, 20756, 20761, 20777 & 20781 of 2024 M/s.BNY Mellon Technology Private Limited, Rep by its Authorised Signatory, Mr.Pawan Gwaldas Panjwani, 4, No. 10th Floor, Tidel Park, Canal Bank Road, Taramani, Chennai 600 113, Tamil Nadu Now at Ground Floor of Coral Block 3, Situated at No.158/Old No.153, Embassy Splendid Tech zone, SNP Infrastructure SEZ, 200 ft, Radial Road, Pallavaram, Chennai, Tamil Nadu, Chennai 600 043 ... Petitioner in all petitions Vs.

1.The Union Of India Represented by the Secretary Department of Revenue Ministry of Finance No. 137 North Block, New Delhi -110 001 2.The Goods And Services Tax Council 1/7

GST Council Secretariat Represented by its Chairman 5th Floor Tower II Jeevan Bharti Building Janpath Road Connaught Palace New Delhi-110 3.Central Board Of Indirect Taxes And Customs Represented by its Director (CBIC) North Block New Delhi-110001.

4.The State Of Tamil Nadu Represented by its Secretary to Government Commercial Taxes and Registration Department Secretariat Fort St. George Chennai-600009. 5.Principal Secretary / Commissioner Of Commercial Taxes Commercial Taxes Department Ezhiligam Chepauk Chennai-600005.

6.Assistant Commissioner Kotturpuram Assessment Circle No 46 Pasumpon Muthuramalingam Salai Taluk Office Building RA Puram Chennai-6000028.

7.Assistant Commissioner Velachery Circle 537 Integrated Commercial axes building Fanepet Nandanam Chennai Tamil Nadu-600035.

... Respondents in all petitions 2/7

Prayer in W.P.No.18896 of 2024:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in GO.Ms.No.1 in the files of the 4th respondent and quash the impugned notification dated 02.01.2024 as manifestly arbitrary, void, contrary to the provision of Section 168A of the TNGST Act, 2017 and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India. Prayer in W.P.No.18923 of 2024:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in F.No.CBIC-20013/1/2023-GST in the files of the 3rd respondent and quash the impugned notification No.09/2023-Central Tax dated 31.03.2023 as manifestly arbitrary, void, contrary to the provision of Section 168A of the TNGST Act, 2017 and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India. Prayer in W.P.No.18902 of 2024:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in F.No.CBIC-20013/7/2021-GST in the files of the 3rd respondent and quash the impugned notification No.56/2023-Central Tax dated 28.12.2023 as manifestly arbitrary, void, contrary to the provision of Section 168A of the TNGST Act, 2017 and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India. 3/7

Prayer in W.P.No.18905 of 2024:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in G.O.Ms.No.41 in the files of the 4th respondent and quash the impugned notification dated 05.04.2023 as manifestly arbitrary, void, contrary to the provision of Section 168A of the TNGST Act, 2017 and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India. Prayer in W.P.No.18914 of 2024:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in notice in Form DRC-01 in GSTIN:

33AAAC16177K1ZE in Ref.No.ZD330524156031W dated 20.05.2024 issued by the 7th respondent for the tax period April 2019 to March 2020 and quash the same as arbitrary, without jurisdiction.

For Petitioner in all petitions : Mr.N.V.Balaji For Respondent in all petitions : Mr.A.P.Srinivas, Senior Standing counsel for R1 to R3 Mr.C.Harsha Raj, Government Advocate, for R3 to R7 COMMON ORDER 4/7

The learned counsel for the petitioner seeks leave of this Court to withdraw these petitions and with regard to the same, he had made an endorsement in the case bundles.

2. In view of the above, these writ petitions are dismissed as withdrawn. Consequently, the connected miscellaneous petitions are also closed.

06.09.2024 Speaking/Non-speaking order Index : Yes / No nsa To 1.The Union Of India Represented by the Secretary Department of Revenue Ministry of Finance No. 137 North Block, New Delhi -110 001 2.The Goods And Services Tax Council GST Council Secretariat Represented by its Chairman 5/7

5th Floor Tower II Jeevan Bharti Building Janpath Road Connaught Palace New Delhi-110 3.Central Board Of Indirect Taxes And Customs Represented by its Director (CBIC) North Block New Delhi-110001.

4.The State Of Tamil Nadu Represented by its Secretary to Government Commercial Taxes and Registration Department Secretariat Fort St. George Chennai-600009. 5.Principal Secretary / Commissioner Of Commercial Taxes Commercial Taxes Department Ezhiligam Chepauk Chennai-600005.

6.Assistant Commissioner Kotturpuram Assessment Circle No 46 Pasumpon Muthuramalingam Salai Taluk Office Building RA Puram Chennai-6000028.

7.Assistant Commissioner Velachery Circle 537 Integrated Commercial axes building Fanepet Nandanam Chennai Tamil Nadu-600035.

6/7

KRISHNAN RAMASAMY.J., nsa and W.M.P.Nos.20745, 20784, 20756, 20761, 20777 & 20781 of 2024 06.09.2024 7/7