2025:MHC:1108 W.P.No.23417 of 2010 etc batch IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.04.2025 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C.KUMARAPPAN W.P.Nos. 23417, 23419, 23420 & 23418 of 2010 and M.P.Nos. 1,1,1, & 1 of 2010 WP.Nos.23417 & 23418 of 2010 M/s.F.A.N Brand Private Limited, Company incorporated under The Companies Act, 1956 Having its registered office at 4th Floor, No.55, 5th Main, HAL 2nd Stage, Old Airport Road, Behind Leela Palace Hotel, Kodihalli, Bangalore-560008. Represented by its authorized signatory and Director K.Pradeep. .. Petitioner in WP.Nos.23417 & 23418 of 2010 vs 1.Union of India Through the Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi 110 001 2.The Director General of Service Tax Having its office at Piramal Chambers, Jijibhoy Lane, Parel (East), Mumbai-400 012. 3.Ministry of Finance Department of Revenue, Government of India, North Block, New Delhi 110 001. Through Secretary 1/6 https://www.mhc.tn.gov.in/judis W.P.No.23417 of 2010 etc batch 4.The Central Board of Excise and Customs, having its office at North Block, New Delhi 110 001. Through its Chairman 5.The Chief Commissioner, The Central Board of Excise and Service Tax, 26/1, Uttamar Gandhi Salai, Nungambakkam, Chennai 600 034 6.Ampa Housing Development Pvt Ltd A company incorporate under The Companies Act, 1956 Having its registered office at 48, Raman Street, T.Nagar, Madras – 600 017. 7.PVR Limited A company incorporate under the Companies Act, 1956 Having its registered office at No.61, Basant Lok, Vasant Vihar, New Delhi – 110 057. 8.Express Infrastructure Pvt Ltd A company incorporate under The Companies Act, 1956 Having its registered office at Express Estate, Mount Road, Chennai-600 002. .. Respondents in WP.Nos.23417 & 23418 of 2010 Prayer in WP.No.23417 of 2010 : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Declaration, to declare the impugned provisions, viz. Section 65(90a), read with section 65 (105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008 and Finance Act, 2010 as null and void and ultra vires the Constitution of India and as illegal, arbitrary and violative of Articles 14, 246 and 265 of the Constitution of India in so far as it relates to the Petitioner. Prayer in WP.No.23418 of 2010 : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Declaration, to declare 2/6 https://www.mhc.tn.gov.in/judis W.P.No.23417 of 2010 etc batch the impugned provisions Section 76(A)(b)(h) and Section 77 of the Finance Act, 2010 as arbitrary, ultravires of Articles 14, 246 and 265 amongst others of the Constitution of India, as null and void in so far as it relates to the Petitioner. AND WP.Nos.23419 & 23420 of 2010 M/s.Brand calculus Ice Cream Private Limited, Company incorporated under The Companies Act, 1956 Having its registered office at 4th Floor, No.55, 5th Main, HAL 2nd Stage, Old Airport Road, Behind Leela Palace Hotel, Kodihalli, Bangalore-560008. Represented by its authorized signatory and Director K.Pradeep. .. Petitioner in WP.Nos.23419 & 23420 of 2010 vs 1.Union of India Through the Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi 110 001 2.The Director General of Service Tax Having its office at Piramal Chambers, Jijibhoy Lane, Parel (East), Mumbai-400 012. 3.Ministry of Finance Department of Revenue, Government of India, North Block, New Delhi 110 001. Through Secretary 4.The Central Board of Excise and Customs, having its office at North Block, New Delhi 110 001. Through its Chairman 5.The Chief Commissioner, 3/6 https://www.mhc.tn.gov.in/judis W.P.No.23417 of 2010 etc batch The Central Board of Excise and Service Tax, 26/1, Uttamar Gandhi Salai, Nungambakkam, Chennai 600 034 6.Express Infrastructure Pvt Ltd A company incorporate under The Companies Act, 1956 Having its registered office at Express Estate, Mount Road, Chennai-600 002. .. Respondents in WP.Nos.23419 & 23420 of 2010 Prayer in WP.No.23419 of 2010 : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Declaration, to declare the impugned provision Section 76(A)(b)(h) and Section 77 of the Finance Act, 2010 as arbitrary, ultravires of Articles 14, 246 and 265 amongst others of the Constitution of India, as null and void in so far as it relates to the Petitioner. Prayer in WP.No.23420 of 2010 : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Declaration, to declare the impugned provisions, viz. Section 65(90a), read with section 65 (105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008 and Finance Act, 2010 as null and void and ultra vires the Constitution of India and as illegal, arbitrary and violative of Articles 14, 246 and 265 of the Constitution of India in so far as it relates to the Petitioner. For Petitioners : No Appearance (In all WPs) For Respondents : No Appearance (In all WPs) COMMON ORDER (Order of the Court was made by Dr. ANITA SUMANTH.,J) These matter have come up for hearing on 24.04.2025 when we recorded the non-appearance on behalf of the petitioner. It was hence 4/6 https://www.mhc.tn.gov.in/judis W.P.No.23417 of 2010 etc batch directed to be listed under the caption 'for dismissal' today and is so listed. Even today, petitioner is called absent, for that matter, there is no appearance on behalf of any of the party. Hence, these Writ Petitions are dismissed for non-prosecution. No costs. Connected Writ Miscellaneous Petitions are closed. [A.S.M., J] [C.K., J] 25.04.2025 Index:Yes/No Neutral Citation:Yes ssm To 1.The Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi 110 001 2.The Director General of Service Tax Having its office at Piramal Chambers, Jijibhoy Lane, Parel (East), Mumbai-400 012. 3.Ministry of Finance Department of Revenue, Government of India, North Block, New Delhi 110 001. Through Secretary 4.The Central Board of Excise and Customs, having its office at North Block, New Delhi 110 001. Through its Chairman 5.The Chief Commissioner, The Central Board of Excise and Service Tax, 26/1, Uttamar Gandhi Salai, Nungambakkam, Chennai 600 034 5/6 https://www.mhc.tn.gov.in/judis W.P.No.23417 of 2010 etc batch DR. ANITA SUMANTH.,J. and C.KUMARAPPAN.,J. ssm W.P.Nos.23417, 23418, 23419 & 23420 of 2010 25.04.2025 6/6 https://www.mhc.tn.gov.in/judis