M/S.Keller Ground Engineering v. Additional Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.08.2020 CORAM :

THE HON'BLE MR.A.P.SAHI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.Nos.3149 to 3151 of 2017 M/s.Keller Ground Engineering India Pvt. Limited Rep Authorized Signatory/Chief Financial Officer D.Nandhagopal, 7th Floor, Eastern Wing Centennial Square, 6A-Dr.Ambedkar Road Kodambakkam, Chennai - 600 024.

.. Petitioner in all WPs Vs 1 Additional Commissioner Service Tax II Commissionerate Newry Towers, No.2054-I 2nd Avenue, Anna Nagar Chennai - 600 040.

2 Central Board of Custom Excise and Service Tax North Block, New Delhi.

3 Union of India Rep by its Secretary Department of Finance New Delhi.

.. Respondents in all WPs PRAYER in W.P.No.3149 of 2017: Petition under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records comprised in impugned order in Original C.No.IV/09/234/2016-STC-Adj, dated 19.12.2016 on the file of the 1st respondent and quash the same.

PRAYER in W.P.No.3150 of 2017: Petition under Article 226 of the Constitution of India seeking issuance of a writ of declaration to declare CBEC Instruction F.No.137/26/2007- CX 4, dated 1.1.2008 as ultra vires Articles 14, 19(1)(g), 265 and 300A of the Constitution of India.

https://hcservices.ecourts.gov.in/hcservices/

PRAYER in W.P.No.3151 of 2017: Petition under Article 226 of the Constitution of India seeking issuance of a writ of Declaration to declare Rule 5A(2) of Service Tax Rules as introduced vide Notification No.45 of 2007 as ultra vires Section 72A and 94 of the Finance Act 1994 and Articles 14, 19(1) (g), 265 and 300A of the Constitution of India.

For Petitioner in all WPs : Mr.P.B.Harish For Respondents in all WPs : Ms.Aparna Nandakumar for 2nd respondent COMMON ORDER (Order of the Court was made by The Hon'ble Chief Justice) Learned counsel for the petitioner has made an endorsement, through a letter dated 27.8.2020, seeking permission to withdraw these writ petitions.

The prayer is accepted. These writ petitions are dismissed as withdrawn. No costs.

Sd/- Assistant Registrar(CS-III) //True copy// Sub Assistant Registrar sasi To:

1 Additional Commissioner Service Tax II Commissionerate Newry Towers, No.2054-I 2nd Avenue, Anna Nagar Chennai - 600 040.

2 Central Board of Custom Excise and Service Tax North Block, New Delhi.

3 The Secretary Union of India Department of Finance New Delhi.

W.P.Nos.3149 to 3151 of 2017 BP(CO) GMY(21/09/2020) https://hcservices.ecourts.gov.in/hcservices/