N.Natarajan Munisamy v. The Government Of India
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.03.2025
CORAM:
THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN THE HONOURABLE MS.JUSTICE R.POORNIMA W.A(MD)No.510 of 2025 N.Natarajan Munisamy ... Appellant/ Petitioner -Vs1.The Government of India, Ministry of Finance, New Delhi-110 001.
2.The Deputy Commissioner of CGST & Central Excise, Madurai II Division, No.5, V.P.Rathinasamy Nadar Road, Bibikulam, 3.The Superintendent, O/o.The Assistant Commissioner of GST & Central Excise, No.5, V.P.Rathinasamy Nadar Road, Bibikulam, 4.The Government of Tamil Nadu,
Department of Finance, St.George Fort, Chennai-600 009.
5.The Government of Tamil Nadu, The Department of Public Works Department, St.George Fort, Chennai-600 009.
6.The Chief Engineer (PWD) Public Works Department, Southern Range - Madurai,
...Respondents/
Respondents PRAYER: Writ Appeal filed under Clause XV of Letters of Patent Appeal, against the order dated 06.01.2023 made in W.P(MD)No.24557 of 2022 passed by this Court.
For Appellant : Mr.M.Kumar For R1 to R3 : Mr.K.Govindarajan Deputy Solicitor General of India For R4, 5 & 6 : Mr.D.Ghandiraj, Special Government Pleader
JUDGMENT
DR.G.JAYACHANDRAN, J.
R.POORNIMA , J.
The writ of Certiorarified Mandamus challenging the Notification issued by the Union of India, vide dated 01.03.2015 and the consequential proceedings
imposing service tax of works contract considered by the learned single Judge and following the judgment of the Division Bench, dismissed the writ petition. 2.The present appeal is preferred being aggrieved by the dismissal of the writ petition.
3.When the matter was taken up for consideration, the learned counsel for the appellant/writ petitioner seeks liberty to work out his Statutory remedy while dismissing the writ appeal.
4.In view of the above, the writ appeal stands dismissed. The appellant is given liberty to work out his remedy as per the Statute preferring an appeal against the order in original. No costs.
[G.J., J.] & [R.P., J.] 12.03.2025 NCC : Yes / No Index : Yes / No Ns
To 1.The Government of India, Ministry of Finance, New Delhi-110 001.
2.The Deputy Commissioner of CGST & Central Excise, Madurai II Division, No.5, V.P.Rathinasamy Nadar Road, Bibikulam, 3.The Superintendent, O/o.The Assistant Commissioner of GST & Central Excise, No.5, V.P.Rathinasamy Nadar Road, Bibikulam, 4.The Government of Tamil Nadu, Department of Finance, St.George Fort, Chennai-600 009.
5.The Government of Tamil Nadu, The Department of Public Works Department, St.George Fort, Chennai-600 009.
6.The Chief Engineer (PWD) Public Works Department, Southern Range - Madurai,
DR.G.JAYACHANDRAN, J.
R.POORNIMA , J.
Ns W.A(MD)No.510 of 2025 12.03.2025