Ramaraj Textiles vs. The Union Of INDIA
Original PDF →Facts
The petitioner, M/s.Ramaraj Textiles, represented by its Proprietrix S.Swarnambikai, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged Notification No.56/2023 - Central Tax dated 28.12.2023 issued by the 1st respondent (Union of India), G.O (Ms.) No.1 and the Notification dated 02.01.2024 issued by the 3rd respondent (State of Tamil Nadu), and O.C.No.76/2024 dated 13.02.2024 issued by the 5th respondent (Superintendent of CGST & Central Excise). The petitioner sought to quash these notifications and orders, alleging they were arbitrary, void, contrary to Section 168A of the Goods and Services Tax Act, 2017, and violative of Articles 14 and 19(1)(g) of the Constitution of India. The matter was listed for orders on 24.01.2025 but was subsequently listed for clarification at the petitioner's instance.
Held
The Court did not decide on the merits of the case. At the hearing, the learned counsel for the petitioner sought permission from the Court to withdraw the writ petition, and an endorsement to this effect was made. Recording the submission and endorsement made by the petitioner's counsel, the Court ordered the writ petition to be dismissed as withdrawn. No costs were awarded. Consequently, the connected miscellaneous petitions were also closed. The Court did not make any findings on the validity or legality of the challenged notifications or orders, nor did it delve into the arguments raised by the petitioner regarding Section 168A of the GST Act or the constitutional provisions.
Key Issues
1. Whether Notification No.56/2023 - Central Tax dated 28.12.2023, G.O (Ms.) No.1 and the Notification dated 02.01.2024 issued by the State, and O.C.No.76/2024 dated 13.02.2024 are manifestly arbitrary, void, contrary to Section 168A of the Goods and Services Tax Act, 2017, and violative of Articles 14 and 19(1)(g) of the Constitution of India. The petitioner argued that the impugned notifications and order were illegal, without jurisdiction, and against the provisions of the Goods and Services Tax Act, 2017. The respondents, including the Union of India and the State of Tamil Nadu, were represented, and the judgment does not record any specific arguments made by them in defense of the impugned actions.
Sections Cited
Section 168A
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER The batch of writ petition has been reserved for orders on 24.01.2025. However, at the instance of the learned counsel for the 2/5 https://www.mhc.tn.gov.in/judis petitioners, the batch of writ petition is listed under the caption "for clarification". Today when the matter was taken up for hearing, the learned counsel for the petitioner sought permission of this Court to withdraw the writ petition. He has also made an endorsement to that effect.
Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn. No Costs. Consequently, the connected miscellaneous petitions are closed. 08.04.2025
Speaking / Non Speaking Order Index : Yes/ No Neutral Citation: Yes/No pam 3/5 https://www.mhc.tn.gov.in/judis To: 1.The Secretary, Union of India, Department of Revenue, Ministry of Finance, No.137, North Block, New Delhi - 110 001. 2.The Chairman, Goods & Services Tax Council, GST Council Secretariat, 5th Floor, Tower-II, Jeevan Bharti Building, Janpath Road, Connaught Palace, New Delhi - 110 001. 3.The Secretary to Government, State of Tamil Nadu, Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai - 600 009. 4.Principal Secretary/Commissioner of Commercial Taxes, Commercial Taxes Department, Ezhiligam, Chepauk, Chennai - 600 005. 5.The Superintendent of CGST & Central Excise, Virudhunagar-II Range, Central Excise Staff Quarters Campus, Madurai Road, Virudhunagar - 626 001. 4/5 https://www.mhc.tn.gov.in/judis MOHAMMED SHAFFIQ, J. pam
2025 5/5 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.