Madras High Court
Muthuswamy Constructions vs The Government Of India on 6 August, 2024
Bench: R.Suresh Kumar, C.Saravanan
W.P.Nos.16048 & 16051 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.08.2024
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMAR
AND
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.Nos.16048 & 16051 of 2022
and W.M.P.Nos.15384 & 15386 of 2022
Muthuswamy Constructions
Rep.by its Partner A.K.Sankaran
No.119/1, Car Street, Thilarshpet
Puducherry 605 009 presently at
No.59, 1st Floor, 4th Cross,
Sri Ranga Nagar, Marie Oulgaret
Puducherry 605 110. ... Petitioner in both W.Ps
Vs.
1 The Government Of India
Rep. By Its Secretary Ministry Of Finance
New Delhi 110 001
2. Office Of The Commissioner of GST and
and Central Excise Puducherry Goubert
Avenue (beach Road) puducherry 605 001
3. Office Of The Assistant Commissioner
of GST and Central Excise, Puducherry
Division II, No. 14 Municipal Street
Azeez Nagar Reddiarpalayam
Puducherry 605 010.
4. Office Of The Executive Engieer
P.W.D (Buildings And Roads)
Central Division, Puducherry.
5. The Commissioner Of Commune
Panchayat And Municipality Puducherry ... Respondents
in both the W.Ps.
https://www.mhc.tn.gov.in/judis
W.P.Nos.16048 & 16051 of 2022
Prayer in W.P.No.16048 of 2022 : Writ Petition under Article 226 praying for the
issuance of a Writ of Certiorari calling for the records on the file of the 1st
Respondent in respect of issue of Notification No. 06/ 2015- Service Tax dated
01.03.2015 published in Government of India Gazette Extraordinary Part- II
Section-3 Sub Section (i) No. 120 on 01.03.2015 and quash the same.
Prayer in W.P.No.16051 of 2022 : Writ Petition under Article 226 praying for the
issuance of a Writ of Certiorarified Mandamus calling for the records on the file
of the 3rd respondent in respect of the Show Cause Notice SI. No. 07/ 2022 (ST)
dated 22.04.2022 vide DIN 20220459XQ030000EEE6 and quash the same and
consequently direct the 1st respondent to grant the petitioner exemption from
payment of the service tax in respect of the works contract service other than for
commercial work rendered to the Government Local Bodies Statutory
Authorities etc.with effect from 01.04.2015 within the stipulated time as fixed by
this Honble Court.
In both W.Ps.
For Petitioner : Mr.M.N.Bharathi
for Mr.S.Muthuvenkatraman
For Respondents : Mr.Rajinish Pathiyil
Senior Panel Counsel -for R1 to R3
Mr.J.Kumaran, Additional Govt.Pleader
for RR 4 to 6
ORDER
(Order of the Court was made by R.SURESH KUMAR, J.)
It is submitted by the learned counsel for the petitioner as well as the
learned Senior Panel Counsel for the respondent / Revenue that the issue raised
in these writ petitions is covered by the judgment rendered by a Coordinate
https://www.mhc.tn.gov.in/judis
W.P.Nos.16048 & 16051 of 2022
Bench of this Court in a batch of writ petitions in W.P.No.24996 of 2019 etc.,
batch (M/s.Raju Constructions -vs- The Government of India rep. by
the Ministry of Finance and Others).
2. In the light of the aforesaid decision of this Court, these writ petitions
are dismissed, with a liberty to challenge the show cause notice / order of the
appellate authority. No costs. Consequently, connected miscellaneous petitions
are closed.
(R.S.K.,J.) (C.S.N.,J.)
06.08.2024
Index : Yes/No
Internet : Yes/No
KST
To
1 The Government Of India
Rep. By Its Secretary Ministry Of Finance
New Delhi 110 001.
2. Office Of The Commissioner of GST and
and Central Excise Puducherry Goubert
Avenue (beach Road) puducherry 605 001
3. Office Of The Assistant Commissioner
of GST and Central Excise, Puducherry
Division II, No. 14 Municipal Street
Azeez Nagar Reddiarpalayam ,Puducherry 605 010.
4. Office Of The Executive Engineer
P.W.D (Buildings And Roads)
Central Division, Puducherry.
5. The Commissioner Of Commune
Panchayat And Municipality Puducherry
https://www.mhc.tn.gov.in/judis
W.P.Nos.16048 & 16051 of 2022
R.SURESH KUMAR, J.
and
C.SARAVANAN, J.
KST
W.P.Nos.16048 and
16051 of 2022
06.08.2024
https://www.mhc.tn.gov.in/judis
