Madras High CourtWP(MD)/20028/2023allowed

S.P.Constructions v. The Government Of Tamil Nadu

2023-08-17Honourable Mrs Justice S.Srimathy8 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 17.08.2023

CORAM

THE HONOURABLE MRS.JUSTICE S.SRIMATHY S.P.Constructions, Rep. by its Partner S.Sridharan, No.4/52, Nallamanarkottai, Eriyodu Via, Vedasandur Taluk, Dindigul District- 624 306.

... Petitioner Vs.

1.The Government of Tamil Nadu, Rep. by its Principal Secretary, Fort St. George, Secretariat, Chennai-600 009.

2.The Principal Secretary, Water Resources Department, Government of Tamil Nadu, Fort St. George, Secretariat, Chennai-600 009.

3.The Engineering Chief, Buildings (Construction & Maintenance) Division, Chepauk, Chennai.

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4.The Chief Engineer, Buildings (Construction & Maintenance) Division, Madurai Region, Madurai.

5.The Superintending Engineer, Buildings (Construction & Maintenance), Madurai Circle, Madurai.

6.The Executive Engineer, Buildings (Construction & Maintenance) Division, Madurai.

7.The Executive Engineer, Buildings (Construction & Maintenance) Division, Theni.

8.The Executive Engineer, Buildings (Construction & Maintenance) Division, Dindigul.

9.The Executive Engineer PWD, Technical Education Division, Tamil Nadu Polytechnic Campus, Thirumangalam Road, Madurai.

10.The Executive Engineer, Water Resources Organization, Manjalar Basin Division, Palani.

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11.The Executive Engineer, Water Resources Organization, Manjalar Basin Division, Periyakulam.

12.The Joint Commissioner of Central GST and Central Excise, No.4, Lal Bahadur Shastri Marg, Bibikulam, Madurai-625 002.

... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, to direct the respondents 1 to 11 to disburse the Service Tax, interest and penalty amount to the petitioner for the services rendered by him for the period from 2015 to 2017 based on the petitioner's representation dated 26.07.2023 within the time frame fixed by this Court.

For Petitioner : Mr.T.Bashyam For R-1 to R-11 : Mr.A.K.Manikkam, Special Government Pleader For R-12 : Mr.R.Nandakumar, Senior Standing Counsel Assisted by, Mr. S.Ragaventhre, Junior Standing Counsel 3/8

ORDER

This Writ Petition is filed for Mandamus, directing the respondents 1 to 11 to disburse the service tax, interest and penalty amount to the petitioner for the service rendered by him for the period from 2015-2017, based on his representation, dated 26.07.2023.

2. The petitioner is a Registered Class I Contractor in Public Works Department and he has carried out the works contract service to the Public Works Department during the period 2015-2017. The issue of paying service tax was considered by the Hon'ble Division Bench of this Court and has held that the petitioner is liable to pay tax. However, liberty was granted to the petitioner that they can collect the tax from the Government and pay it to the Department. The contention of the petitioner is that the Government is not considering the claim of the petitioner for paying the tax, inspite of several representations.

3. It is seen that the first respondent ought to consider the case of the petitioner. The Learned Additional Government Pleader submitted that the 4/8

claim of the petitioner is under consideration. Therefore, the first respondent is directed to consider the case of the petitioner and pass orders within a period of twelve (12) weeks from the date of receipt of a copy of this order.

4. With the above said direction, the writ petition is allowed. No costs. 17.08.2023 NCC : Yes/No Index : Yes / No Internet : Yes/ No Sml/Nsr To 1.The Principal Secretary, The Government of Tamil Nadu, Fort St. George, Secretariat, Chennai-600 009.