No vs The Secretary
2024 Latest Caselaw 18334 Mad

Madras High Court

No vs The Secretary on 13 September, 2024

Author: R.Suresh Kumar

Bench: R.Suresh Kumar, C.Saravanan

                                                                          W.A.No.237 of 2016



                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                              DATED: 13.09.2024

                                                   CORAM :

                                    THE HON'BLE MR.JUSTICE R.SURESH KUMAR
                                                     AND
                                      THE HON'BLE MR.JUSTICE C.SARAVANAN


                                              W.A.No.237 of 2016

                     Tamil Nadu Chit Fund Companies Association,
                     (Regn.No.02 of 1954),
                     No.1, Dakkar Chatram Lane,
                     Trichy-620 008.                                     .. Appellant
                                                        -vs-
                     1. The Secretary,
                        Union of India, Ministry of Finance,
                        Department of Revenue, New Delhi-110 001.

                     2. Under Secretary to Government of India (TRU),
                        Ministry of Finance, Department of Revenue,
                        New Delhi-110 001.

                     3. The Chief Commissioner of Central Excise,
                        121, Nungambakkam High Road,
                        Nungambakkam, Chennai-600 034.

                     4. The Chief Commissioner of Central Excise,
                        6/7, A.T.D.Street, Race Course Road,
                        Coimbatore-641 018.                              .. Respondents

                     Prayer: Appeal filed under Clause 15 of the Letters patent against the
                     order dated 24.07.2015 passed in W.P.No.17204 of 2008 on the file of
                     this Court.


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                     Page 1 of 4


https://www.mhc.tn.gov.in/judis
                                                                                    W.A.No.237 of 2016



                                      For the Appellant         : Mr.S.Muthuvenkataraman

                                      For the Respondents    : Mr.Sai Srujan Tayi
                                                               Senior Standing Counsel
                                                          *****
                                                          JUDGMENT

(Judgment of the Court was made by R.Suresh Kumar, J.)

The issue raised in this appeal is covered by the decision of the

Hon'ble Supreme Court in the matter of Union of India vs.

Margadarshi Chit Funds (P) Ltd., 2017 (3) GSTL 3 SC., deciding

the issue in favour of the assessee. This position is not controverted

by the learned counsel for both sides.

2. Recording the same, this writ appeal is ordered in favour of

the appellant/assessee and consequently, the writ appeal filed by the

appellant is allowed. There is no order as to costs.

                                                                    (R.S.K., J.)          (C.S.N., J.)
                                                                                   13.09.2024

                     Index             :     Yes/No
                     NC                :     Yes/No

                     sra




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https://www.mhc.tn.gov.in/judis

To

1. The Secretary, Union of India, Ministry of Finance, Department of Revenue, New Delhi-110 001.

2. The Under Secretary to Government of India (TRU), Ministry of Finance, Department of Revenue, New Delhi-110 001.

3. The Chief Commissioner of Central Excise, 121, Nungambakkam High Road, Nungambakkam, Chennai-600 034.

4. The Chief Commissioner of Central Excise, 6/7, A.T.D.Street, Race Course Road, Coimbatore-641 018

__________

https://www.mhc.tn.gov.in/judis

R.SURESH KUMAR, J.

AND C.SARAVANAN,J.

(sra)

13.09.2024

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https://www.mhc.tn.gov.in/judis