M/S.Manickavel Edible Oils PVT.LTD. vs. Union Of INDIA
Original PDF →Facts
The petitioners, M/s.Manickavel Edible Oils Private Limited, filed multiple writ petitions before the Madurai Bench of the Madras High Court. The petitions challenged Serial No. 9(ii) of Notification No. 8/2017-Integrated Tax (Rate) dated June 28, 2017, and Serial No. 10 of Notification No. 10/2017-Integrated Tax (Rate) dated June 28, 2017, both issued by the Union of India, Ministry of Revenue, Department of Revenue. The petitioners sought a declaration that these notifications were ultra vires to the Integrated Goods and Services Tax Act, 2017, specifically Sections 1, 7(4), and 5(3), and that they offended Articles 14, 19(1)(g), 245, and 269-A of the Constitution of India. The respondents were the Union of India and various GST authorities in Madurai and Virudhunagar.
Held
The Court did not delve into the merits of the case. The learned counsel for the petitioner placed a letter before the Registry seeking permission to withdraw the Writ Petitions and made an endorsement to that effect in the case bundle. Recording this submission, the Court dismissed the Writ Petitions as withdrawn. No costs were imposed. The connected miscellaneous petitions were also closed. The Court did not decide on the validity of the notifications or their constitutionality, as the petitions were withdrawn before any substantive hearing on these issues.
Key Issues
1. Whether Serial No. 9(ii) of Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 and Serial No. 10 of Notification No. 10/2017-Integrated Tax (Rate) dated 28.06.2017 issued by the Union of India are ultra vires to Section 1, Section 7(4), and Section 5(3) of the Integrated Goods and Services Tax Act, 2017? 2. Whether the said notifications offend Articles 14, 19(1)(g), 245, and 269-A of the Constitution of India? The petitioner argued that the impugned notifications were ultra vires the provisions of the IGST Act, 2017, and violated fundamental rights guaranteed under the Constitution. The revenue authorities did not present any arguments as the matter was withdrawn by the petitioner.
Sections Cited
Section 1, Section 7(4), Section 5(3)
AI-generated summary — verify with the full judgment below
Before: AND
[Order of the Court was made by G.ARUL MURUGAN, J.] The learned counsel appearing for the petitioner has placed a letter before the Registry, seeking permission of this Court to withdraw these Writ Petition. He has also made an endorsement to that effect in the case bundle. 2.Recording the same, these Writ Petitions are dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed.
[R.S.K., J.] & [G.A.M., J.]
2024 NCC : Yes / No Index : Yes / No Internet : Yes / No https://www.mhc.tn.gov.in/judis
W.P.(MD) Nos.26827, 26836, 23205, 23206, 23208 & 23210 of 2019 Yuva R.SURESH KUMAR, J. AND G.ARUL MURUGAN
, J. Yuva W.P.(MD)Nos.26827, 26836, 23205, 23206, 23208 & 23210 of 2019 25.07.2024 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.