P Maheshwari vs. The Union Of INDIA
Original PDF →Facts
The petitioner, P. Maheshwari, filed a writ petition challenging Notification No. 56/2023-CT dated 28.12.2023 issued by the Central Board of Indirect Taxes and Customs (CBIC) and the consequential G.O(Ms.)No. 01/2024 dated 02.01.2024 issued by the State of Tamil Nadu. The petitioner sought to quash these notifications, arguing they were arbitrary, void, and contrary to Section 168A of the Central Goods and Services Tax Act, 2017, and violative of Articles 14, 19(1)(g), and 21 of the Constitution of India. The respondents included the Union of India, the GST Council, CBIC, the State of Tamil Nadu, and the Assistant Commissioner of GST & Central Excise. The matter was heard by the Madurai Bench of the Madras High Court.
Held
The learned counsel for the petitioner made a submission that he was not pressing the writ petition and made an endorsement to that effect. Recording this endorsement, the Court dismissed the writ petition. The dismissal was made with liberty to the petitioner to move the Court again if required in the future. There were no orders as to costs. Consequently, the connected miscellaneous petitions were also closed.
Key Issues
1. Whether Notification No. 56/2023-CT dated 28.12.2023 and G.O(Ms.)No. 01/2024 dated 02.01.2024 are manifestly arbitrary, void, and contrary to Section 168A of the Central Goods and Services Tax Act, 2017, and violative of Articles 14, 19(1)(g), and 21 of the Constitution of India. The petitioner argued that the impugned notifications were arbitrary, void, and contrary to the provisions of Section 168A of the CGST Act, 2017, and violated fundamental rights guaranteed under Articles 14, 19(1)(g), and 21 of the Constitution of India. The petitioner sought to quash these notifications. The judgment does not record specific arguments from the respondents.
Sections Cited
Section 168A
AI-generated summary — verify with the full judgment below
Before: and
When the matter was taken up for hearing today, learned counsel for the petitioner made a submission that he is not pressing the writ petition. He has also made an endorsement to that effect.
Recording the endorsement made by the learned counsel for the petitioner, this Writ Petition stands dismissed, however with liberty to the petitioner to move this Court, if required, in future. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
2025 NCC : Yes/No Index : Yes/No Internet : Yes abr _________ https://www.mhc.tn.gov.in/judis K.KUMARESH BABU, J. abr To 1.The Secretary, Union of India, Department of Revenue, Ministry of Finance, No.137, North Block, New Delhi-110 001. 2.The Secretary, Goods and Services Tax Council, GST Council Secretariat, 5th Floor Tower II Jeevan Bharti Building, Janpath Road, Connaught Palace, New Delhi-110 001. 3.The Director, Department of Revenue, Central Board of Indirect Taxes and Customs, North Block, New Delhi-110 001. 4.The Secretary to Government, State of Tamil Nadu, Commercial Taxes and Registration B1 Department, Secretariat, Fort St. George, Chennai-600 009. Dated: 21.01.2025 (2/2) 5.The Assistant Commissioner, Office of the Assistant Commissioner of GST & Central Excise, Thanjavur Division, Ponnagar, Medical College Road, Thanjavur-613 007. _________ 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.