Judgment · High Court
Case at a glance
Outcome
Dismissed
As none appears for the petitioners, the writ petitions are dismissed for non-prosecution
Provisions considered
- Constitution of India art. 226
- Service Tax Act
Judgment
WP Nos.46787, 46788 of 2002IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 04.03.2024CORAMTHE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICEANDTHE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHYWP Nos.46787, 46788 of 2002M/s.Kumaragiri Textiles Ltd.rep. By its Director: Petitioner in WP No.46787 of 2002M/s.Saravana Spinning Mills, Unit of Kumaragiri Electronics Ltd.,rep. By its Director: Petitioner in WP No.46788 of 2002versus1.The Union of India, rep. By Secretary, Ministry of Finance, Department of Revenue, New Delhi2.The Assistant Commissioner of Central Excise, Hosur Division, Hosur3.The Superintendent of Central Excise Dharmapuri Range, Dharmapuri: Respondents Page 1 of 4 https://www.mhc.tn.gov.in/judis WP Nos.46787, 46788 of 2002 Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring that Sections 116 & 117 of Chapter V of Finance Act 2000 (Act 10 of 2000) amending the Chapter V of the Finance Act, 1994 (Act 32 of 1994) and validating sub-clauses (xii) and (xvii) of clause (d) of sub rule (1) of Service Tax Rules, 1994 are unconstitutional, ultra vires of basic structure of Service Tax Act itself levying service tax on the user of service insofar as the petitioners are concerned.
Operative part
For Petitioners: No appearanceFor Respondent No.1 : Mr.K.Srinivasamurthy, SPCNo appearance for respondents 2 and 3COMMON ORDER(Made by the Hon'ble Chief Justice)None appears for the petitioners.2. The petitioners are challenging the veracity of Sections 116 and 117 of Chapter V of Finance Act, 2000 (Act 10 of 2000), amending Chapter V of the Finance Act, 1994 (Act 32 of 1994) and validating sub-clauses (xii) and (xvii) of clause (d) of sub-Rule (1) of Service Tax Rules, 1994.Page 2 of 4 https://www.mhc.tn.gov.in/judis WP Nos.46787, 46788 of 20023. With the passage of time, challenge to the said Rules may not subsist. As none appears for the petitioners, the writ petitions are dismissed for non-prosecution. There shall be no order as to costs. (S.V.G., CJ.) (D.B.C., J.) 04.03.2024 Index: Yes/NoNeutral Citation: Yes/NotarTo1.The Secretary, Ministry of Finance, Department of Revenue, New Delhi2.The Assistant Commissioner of Central Excise, Hosur Division, Hosur3.The Superintendent of Central Excise Dharmapuri Range, DharmapuriPage 3 of 4 https://www.mhc.tn.gov.in/judis WP Nos.46787, 46788 of 2002THE HON'BLE CHIEF JUSTICEAND D.BHARATHA CHAKRAVARTHY, J.(tar) WP Nos.46787, 46788 of 200204.03.2024Page 4 of 4
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: As none appears for the petitioners, the writ petitions are dismissed for non-prosecution
Which statutory provisions did this judgment involve?
Constitution of India — art. 226; Service Tax Act.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.