Ttk Prestige Limited v. Union Of India,
2025:MHC:1351
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.06.2025 CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N. SENTHILKUMAR Writ Petition No.29825 of 2018 1 TTK Prestige Limited Plot No. 38 Sipcot Industrial Complex Hosur - 635126 Krishnagiri District Rep.
By N.radhakrishnan Sr. Vice President Legal And Taxation And Power of Attorney Holder .... Petitioner Vs 1 Union Of India Through Secretary Ministry of Law and Justice 4th Floor A-wing Shastri Bhawan New Delhi - 110001 2 Central Board Of Indirect Taxes and Customs Department Of Revenue Ministry Of Finance North Block New Delhi - 110001 3 The Goods And Services Tax Council Office Of The GST Council Secretariat 5th Floor Tower Ii Jeevan Bharti Building Janpath Road Connaught Place New Delhi - 110011 4 Assistant Commissioner Of Central Excise Service Tax And Customs (audit) Salem Audit Unit No. 1 Anai Road Foulks Compound Salem - 636001 .. Respondents 1/4
Prayer: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration declaring that Section 28 of the Central Goods and Service Tax Act 2018 and Explanation 3 thereto to the extent that it seeks to take away the accrued right of the Petitioner to carry forward and transition credit of Education cess and Secondary and Higher Education cess under Section 140 of the Central Goods and Services TAx Act 2017 is ultra vires Articles 14 and 19 (1) (g) of the Constitution of India and Section 38A of the Central Excise Act 1944 read with the CENVAT Credit Rules 2017 and Section 174 of the Central Goods and Services Tax Act 2018.
For Petitioner :
Mr.Karthik Sundaram For Respondent :
Mr.A.P.Srinivas Senior Standing Counsel
O R D E R
(Order of the Court was made by Dr.ANITA SUMANTH.,J) Mr.Karthik Sundaram, learned counsel for the petitioner has made an endorsement to the effect that the petitioner does not wish to pursue this Writ Petition.
2. Recording the endorsement made, this Writ Petition is dismissed as withdrawn. No costs.
[A.S.M., J] [N.S., J] sl 11.06.2025 Index:Yes/No Speaking order 2/4
To 1 Union Of India Through Secretary Ministry of Law and Justice 4th Floor A-wing Shastri Bhawan New Delhi - 110001 2 Central Board Of Indirect Taxes and Customs Department Of Revenue Ministry Of Finance North Block New Delhi - 110001 3 The Goods And Services Tax Council Office Of The GST Council Secretariat 5th Floor Tower Ii Jeevan Bharti Building Janpath Road Connaught Place New Delhi - 110011 4 Assistant Commissioner Of Central Excise Service Tax And Customs (audit) Salem Audit Unit No. 1 Anai Road Foulks Compound Salem - 636001 DR. ANITA SUMANTH,J.
and 3/4
N. SENTHILKUMAR.,J sl Writ Petition No.29825 of 2018 11.06.2025 4/4