E.T.Srinivasan v. Union Of India

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 14.12.2022

CORAM

THE HONOURABLE MRS.JUSTICE S.SRIMATHY and M.P.(MD)Nos.1 and 2 of 2011 E.T.Srinivasan ... Petitioner vs.

1.Union of India, represented by its Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi-110 001.

2.The Commissioner of Central Excise, Service Tax Cell (HQ), Trichy, Office of the Commissioner of Central Excise, No.1, Williams Road, Cantonment, Trichirappalli-620 001.

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3.The Commissioner, Trichirappalli City Municipal Corporation, Cantonment, Bharathidhasan Salai, Trichirappalli-620 001.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records relating to the proceedings bearing Na.Ka.No.A1/10282/2010 (PON), dated 23.03.2010 read with the subsequent proceeding bearing Na.Ka.No.10282/2010/A1 (PON), dated 23.02.2011, issued by the 3rd respondent and to quash the same in so far as they relate to the demand for payment of Service Tax and consequently, to direct the 3rd respondent to refund the amount collected under the said head for the year 2010 - 2011.

For Petitioner : M/s.U.Nirmalarani For R1 : Mr.R.Murugappan For R2 : Mr.N.Dilip Kumar For R3 : Mr.R.Baskaran *****

O R D E R

When the writ petition was taken up for hearing, the learned Counsel appearing for the petitioner submitted that the petitioner died. The same submission was made, when the writ petition was listed in the previous occasion. The petitioner has not taken any steps to substitute the legal heirs. 2/4

2.Hence, the writ petition is dismissed as abated. Liberty is granted to the petitioner, in case the legal heirs are inclined to adjudicate further. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 14.12.2022 Internet : Yes Tmg 3/4

S.SRIMATHY, J Tmg 14.12.2022 4/4