2025:MHC:1100 W.P.No.29827 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. 29827, 29829, 29831, 29828 & 29830 of 2010 and M.P.No. 1 of 2010 Aditya Birla Nuvo Limited through its Division Madura Fashions & Life Style Division, No.5-B, Regent Gateway, Doddakundi Village, KIADB Industrial Area, Bangalore – 560 048, Represented by its asst Manager-Legal, Madhuresh Singh .. Petitioner in all WPs 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 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 4.The Central Board of Excise and Customs, North Block, New Delhi 110 001 5.The Commissioner of Service Tax, M.H.U. Complex, No.692, Anna Salai, Nandanam, Chennai-600 035. 1/6 https://www.mhc.tn.gov.in/judis W.P.No.29827 of 2010 etc batch 6.R.Vijayalakshmi 7.S.Subathra 8.Farida Prime Tannery Pvt Ltd., #151/4, Mount Poonamalle Road, Ramapuram, Chennai 600 089 9.C.Sabapathy (HUF) 10.M.Meenakshi Sundaram 11.Kannappan M 12.Venkoba Rao Raghunath Rao 13.Ram Gopal Parthasarathy 14.Padmavathy Parthasarathy 15.O M A Usman Ali 16.O M A Noorunissa 17.O M A Mehraaj Ameena 18.O M A Abubacker 19.Dr.S.Manisankar 20.R S Jayakowsalya 21.S P Valliappan 22.A Sethukkarasi 23.Ampa Housing Development 25, Ampa, Nelson Manickam Road, Chennai 600 029 24.Sapna Prakash 25.Express Infrastructure Pvt Ltd Express Estate, No.2, Club House Road, Anna Salai, Chennai – 2 2/6 https://www.mhc.tn.gov.in/judis W.P.No.29827 of 2010 etc batch 26.Chennai Citi Centre Holding Private Limited, Chennai Citi Centre, 4th Floor, No.10 & 11, Dr Radha Krishnan Salai, Mylapore, Chennai 600 004. 27.Brookefields Estate Private Limited, No.705, 7th Floor, Spencer Plaza, 769, Anna Salai, Chennai – 600 002 28.Janani Foundation Pvt. Ltd. B-29, Sastri Road, Tiruchirapalli-620 018 29.C N Raghavendran 30.C N Srinivasan 31.R.Roopkumar .. Respondents in all WPs Prayer in WP.No.29827 of 2010: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Declaration, to declare the Notification No.24/2007 dated 22nd May 2007 and Circular No.98/1/2008- ST dated 4th January 2008 as revived by Finance Act, 2010 issued by the Respondent No.1 as illegal, null and void and ultra vires the provisions of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008 and Finance Act, 2010. Prayer in WP.No.29828 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/or Section 66 of the Finance Act and/or be pleased to strike down the said provisions as illegal, arbitrary and violative of Articles 14, 246 and 265 of the Constitution of India. Prayer in WP.No.29829 of 2010: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Declaration, to declare the Section 75(5)(h) and Section 76 of the Finance Act, 2010 as null and void. Prayer in WP.No.29830 of 2010: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of mandamus, restraining the Respondents by their servants, agents and subordinates from, directly or indirectly giving effect to or acting upon Section 65(90a), Section 65(105)(zzzz) read with section 66 of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008 and Finance Act, 2010 3/6 https://www.mhc.tn.gov.in/judis W.P.No.29827 of 2010 etc batch including retrospective operation on and from 1.6.2007 as stated hereinabove. Prayer in WP.No.29831 of 2010: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of mandamus, restraining the Respondents by their servants, agents and subordinates from, directly or indirectly giving effect to or acting upon or collecting any taxes on the basis of Section 65(90a), Section 65(105)(zzzz) read with section 66 as amended by the Finance Act, 2010 including retrospective operation on and from 1.6.2007. For Petitioner : No Appearance (in all WPs) For Respondents : Mrs.Revathi Manivannan (for R1 to R5) Senior Standing Counsel (in all WPs) No Appearance (for R6 to R31) (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 is hence directed to be listed under the caption 'for dismissal' today and is so listed. 2. Even today, petitioner is called absent, for that matter, there is no appearance for the private respondents in the writ petitions notwithstanding that service has been completed qua several of them whose names / descriptions are printed in the cause-list. Hence, these Writ Petitions are dismissed for non-prosecution. No costs. Connected Writ Miscellaneous Petition is closed. [A.S.M., J] [C.K., J] 25.04.2025 Index:Yes/No Neutral Citation:Yes ssm 4/6 https://www.mhc.tn.gov.in/judis W.P.No.29827 of 2010 etc batch 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 Piramal Chambers, Jijibhoy Lane, Parel (East), Mumbai – 400 012. 3.The Ministry of Finance Department of Revenue, Government of India, North Block, New Delhi 110 001 4.The Central Board of Excise and Customs, North Block, New Delhi 110 001 5.The Commissioner of Service Tax, M.H.U. Complex, No.692, Anna Salai, Nandanam, Chennai-600 035. 5/6 https://www.mhc.tn.gov.in/judis W.P.No.29827 of 2010 etc batch DR. ANITA SUMANTH.,J. and C.KUMARAPPAN.,J. ssm W.P.No.29827 of 2010 etc batch 25.04.2025 6/6 https://www.mhc.tn.gov.in/judis