Ravichandran.K.R v. The Government Of India
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 10.11.2025
CORAM:
THE HONOURABLE DR.JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE C.KUMARAPPAN W.P.(MD)Nos.10883, 12436, 12446, 12464, 12549, 12632, 12685, 12727, 12836, 12863, 12881, 12948, 12955, 12957, 12962, 13534, 13578, 13830, 14052, 16300, 8543, 20826, 13536, 13537, 13555, 10869, 22327, 22328, 22915 & 22942 of 2022 W.P.(MD)No.10883 of 2022 K.R.Ravichandran ... Petitioner /Vs./ 1.The Government of India, Represented by its Secretary, Ministry of Finance, (Indirect Taxes & Service Tax), Department of Revenue, North Block,New Delhi - 110 001.
2.The Chairman, Central Board of Indirect Taxes, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001.
3.The Commissioner of CGST & Central Excise, No.4, Lal Bahgadur Shastri Road, Central Revenue Buildings, Bibikulam, Madurai - 625 002.
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4.The Deputy Commissioner of CGST & Central Excise, Madurai I Division, No.5, V.P.Rathiasamy Nadar Road, Bibikulam, Madurai - 625 002.
... Respondents PRAYER:- Writ Petition - filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration, calling for the records on the file of the 1st Respondent amending the Notification No.25/2012-ST dated 20th June 2012 in respect of insertion of clause (iv) of the entry 12A after entry No.12, with effect from 1.3.2016 of the part of the impugned Notification No.9/2016-ST dated 1.3.2016 published in Government of India Gazette Extraordinary Part II Section 3, Sub section (i) GSR No.467(E) dated 20.6.2012, insofar as relating to the condition stipulating exemption only to the contracts entered into prior to the 1st March 2015 and on which appropriate stamp duty where applicable, had been paid to such date is null and void as the same is being violative of Articles 14 and 245 of Constitution of India read with Section 93 of the Finance Act, 1994.
For Petitioner : Mr.S.Renganathan For Respondents : Mr.K.Maharajan Central Government Standing Counsel ( R1) Mr.R.Gowrishankar (R3 & R4) Mr.K.Govindarajan (R2) Deputy Solicitor General of India 2/4
COMMON ORDER (Order of the Court was made by Dr.ANITA SUMANTH, J.) Time for remittance of costs is extended by one week from today (10.11.2025) [A.S.M.J.,] & [C.K.J.,] 10.11.2025 NCC :Yes/No Index :Yes/No Internet :Yes ta Note: Issue order copy on 10.11.2025 Note: Registry is directed to type full cause title, while issuing this order.
To 1.The Government of India, Represented by its Secretary, Ministry of Finance, (Indirect Taxes & Service Tax), Department of Revenue, North Block, New Delhi - 110 001.
2.The Chairman, Central Board of Indirect Taxes, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001.
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Dr.ANITA SUMANTH, J.
AND C.KUMARAPPAN, J.
ta Order made in W.P.(MD)Nos.10883, 12436, 12446, 12464, 12549, 12632, 12685, 12727, 12836, 12863, 12881, 12948, 12955, 12957, 12962, 13534, 13578, 13830, 14052, 16300, 8543, 20826, 13536, 13537, 13555, 10869, 22327, 22328, 22915 & 22942 of 2022 Dated:
10.11.2025 4/4