Madras High CourtWP(MD)/23393/2023allowed

Sree Vinayaga Contructions v. The Government Of Tamil Nadu

2023-09-26Honourable Mrs Justice S.Srimathy12 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 26.09.2023

CORAM

THE HONOURABLE MRS.JUSTICE S.SRIMATHY W.P.(MD)No.23393 of 2023 Sri Vinayaga Constructions, Represented by its Partner S.V.S Gopikrishnan. ... Petitioner Vs.

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

2. The Principal Secretary, Higher Education Department, Government of Tamil Nadu, Fort St.George, Secretariat, Chennai 600 009.

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

4. The Commissioner / Director, Director of Technical Education, Guindy, Chennai.

5. The Chief Engineer PWD, Technical Education Circle, DOTE Campus, Guindy, Chennai.

6. The Chief Engineer , Buildings (Construction and Maintenance) Division, Madurai Region, Madurai.

7. The Chief Engineer, Buildings (Construction and Maintenance) Division, Trichy Region, Trichy.

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8. The Superintending Engineer, Buildings (Construction and Maintenance), Madurai Circle, Madurai.

9. The Superintending Engineer, Buildings (Construction and Maintenance), Trichy Circle, Trichy.

10. The Executive Engineer, Buildings (Construction and Maintenance) Division, Madurai.

11. The Executive Engineer, Buildings (Construction and Maintenance) Division, Dindigul.

12. The Executive Engineer, Buildings (Construction and Maintenance) Division, Theni.

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13. The Executive Engineer, Buildings (Construction and Maintenance) Division, Ramanathapuram.

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

15. The Executive Engineer, Buildings (Construction and Maintenance) Division, Trichy.

16. The Commissioner of Central GST and Central Excise, O/o. the Commissioner of CGST 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 for issuance of Writ of Mandamus, directing the respondents 1 to 14 to disburse the Service Tax, interest and penalty amount to the petitioner for the services 4/12

rendered by them for the period from 2015 to 2017 based on the petitioner's representation, dated 06.09.2023 within the time frame fixed by this Court. For Petitioner : Mr.T.Bashyam For Respondents : Mr.M.Ramesh Government Advocate for R-1 to R-15 Mr.N.Dilip Kumar, Standing Counsel, for R-16 W.P.(MD)No.23394 of 2023 Om Sri Sairam Constructions, Represented by its Partner P.Saravanakumar. ... Petitioner Vs.

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

2. The Engineering Chief , Buildings (Construction and Maintenance ) Division, Chennai.

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3. The Chief Engineer , Buildings (Construction and Maintenance) Division, Madurai Region, Madurai.

4. The Superintending Engineer, Buildings (Construction and Maintenance), Madurai Circle, Madurai.

5. The Executive Engineer, Buildings (Construction and Maintenance) Division, Madurai.

6. The Executive Engineer, Buildings (Construction and Maintenance) Division, Dindigul.

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

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8. The Joint Commissioner of Central GST and Central Excise, O/o. the Commissioner of CGST 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 for issuance of Writ of Mandamus, directing the respondents 1 to 7 to disburse the Service Tax, interest and penalty amount to the petitioner for the services rendered by them for the period from 2015 to 2017 based on the petitioner's representation, dated 08.09.2023 within the time frame fixed by this Court. For Petitioner : Mr.T.Bashyam For Respondents : Mr.M.Ramesh Government Advocate for R-1 to R-7 Mr.N.Dilip Kumar, Standing Counsel, for R-8 COMMON ORDER Since the issue involved in these Writ Petitions are similar in nature both the writ petitions are taken up together and disposed of by a common order. 7/12

2. These writ petitions are filed for issuance of a writ of Mandamus, to direct the respondents to disburse the service tax, interest and penalty waiver to the petitioners for the service rendered by him for the period from 2015-2017, based on their representations.

3. Heard Mr.T.Bashyam, learned counsel appearing for the petitioners, Mr.M.Ramesh, the Learned Government Advocate appearing for official respondents, Mr.N.Dilip Kumar, the Learned Standing Counsel appearing for the Central GST and Central Excise Officials and perused the material documents available on record.

4. These petitioners are Registered Class I Contractor in Public Works Department and they have 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 petitioners that they can collect the tax from the Government and pay it to the Department. Now, the petitioners have come out with a case that the Government 8/12

is not considering the claim of the petitioners and pay the tax, inspite of several representations.

5. Therefore, the 1st respondent is directed to consider the case of the petitioners and pass orders within a period of twelve weeks from the date of receipt of a copy of this order.

6. With the above said observation, the writ petitions are allowed. No costs.

Index : Yes / No 26.09.2023 Internet : Yes ksa 9/12