N.Natarajan Munisamy vs. The Government Of INDIA

Facts

The appellant, N. Natarajan Munisamy, filed a writ appeal challenging the dismissal of his writ petition by a learned single judge. The original writ petition sought to challenge a notification dated 01.03.2015 issued by the Union of India, which led to consequential proceedings imposing service tax on works contract. The learned single judge had dismissed the writ petition, following a judgment of a Division Bench. The respondents included the Government of India, the Deputy Commissioner of CGST & Central Excise, Madurai II Division, the Superintendent of GST & Central Excise, and various departments and officials of the Government of Tamil Nadu.

Held

The Court held that the writ appeal stands dismissed. The reasoning was based on the appellant's own submission seeking liberty to work out his statutory remedy. The Court granted the appellant the liberty to work out his remedy as per the statute, specifically by preferring an appeal against the order in original. No costs were awarded. The Court did not decide on the merits of the original notification or the imposition of service tax, as the appeal was disposed of based on the appellant's request for alternative recourse.

Key Issues

1. Whether the writ appeal is maintainable in light of the appellant's request to work out statutory remedies? The appellant, aggrieved by the dismissal of his writ petition, sought liberty to pursue statutory remedies. The respondents did not present any arguments as recorded in the judgment. The core issue revolved around the appellant's desire to pursue statutory remedies after the writ petition was dismissed.