Sri Balaji Agencies vs. The Commissioner Of Service Tax
Held
The Court recorded the submission of the learned counsel for the petitioner, who sought permission to withdraw the writ petitions with liberty to file fresh petitions if a particular scheme was not approved. A letter dated June 28, 2025, was circulated to this effect. In light of this request, the Court dismissed the writ petitions as withdrawn. The dismissal was granted with liberty to the petitioners to file fresh petitions should the aforementioned scheme not be approved. No costs were imposed. Consequently, all connected miscellaneous petitions were also closed.
Facts
The petitioner, Sri Balaji Agencies, filed three writ petitions before the Madurai Bench of the Madras High Court challenging orders passed by the Assistant Commissioner of Service Tax, Central Excise and GST. The orders were dated August 5, 2024, August 7, 2024, and August 6, 2024, respectively, and pertained to the financial year 2019-2020. The petitions sought to quash these orders. The third respondent in all petitions is the Chief General Manager (Telecom), BSNL. The petitioner's counsel sought permission to withdraw these writ petitions with liberty to file fresh petitions if a certain scheme was not approved. A letter dated June 28, 2025, was circulated to this effect.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petitions with liberty to file fresh petitions if a scheme is not approved, as per Article 226 of the Constitution of India. Petitioner's Argument: The petitioner's counsel sought permission to withdraw the writ petitions with the liberty to file fresh petitions if the scheme in question is not approved. This request was formally communicated via a circulated letter dated June 28, 2025. Revenue/State's Argument: The judgment does not record any specific argument from the respondents (Commissioner of Service Tax, Assistant Commissioner of Service Tax, and BSNL) regarding the petitioner's request for withdrawal. The court's decision appears to be based on the petitioner's submission.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 01.07.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD)Nos.30873, 31294 of 2024 and 22 of 2025 and W.M.P(MD)Nos.25946, 25949, 26215, 26216 of 2024, 22 and 24 of 2025 W.P(MD)No.30873 of 2024 Sri Balaji Agencies, Represented by its Partner, Mr.P.Kannan, F1,7/13,3rd Cross Street, VN Nagar, Trichy – 620 002. ... Petitioner Vs. 1.The Commissioner of Service Tax, Central Excise and GST, Office of the Commissioner of Service Tax, Central Excise and GST, No.1, Williams Road, Cantonment Trichirappalli – 620001. 2.The Assistant Commissioner of Service Tax(St), Office of the Assistant Commissioner (St), Rock Fort Assessment Circle, Multi Store Building, Kajamalai, Trichirappalli 620020. 3.The Chief General Manager(Telecom), BSNL, Greams Road, Chennai. ...Respondents 1/6 https://www.mhc.tn.gov.in/judis Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for th
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