Jawahar v. The Government of Tamil Nadu

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 01.09.2023 CORAM THE HONOURABLE MRS.JUSTICE S.SRIMATHY W.P.(MD)Nos.21355 to 21358 of 2023 Jawahar ... Petitioner in W.P(MD)No.21355 of 2023 Kamaraj ... Petitioner in W.P(MD)No.21356 of 2023 Rengasamy ... Petitioner in W.P(MD)No.21357 of 2023 Narayanan ... Petitioner in W.P(MD)No.21358 of 2023 Vs.

¶1The Government of Tamil Nadu, Represented by its Principal Secretary, Fort St. George, Secretariate, Chennai - 600009.

¶2The Chief Engineer, Chennai.

¶3The Chief Engineer, Madurai.

¶4The Superintending Engineer, Madurai Circle, Madurai.

¶5The Executive Engineer, Dindigul.

¶6The Assistant Commissioner of Central GST and Central Excise, Nethaji Nagar, R.M.Colony Road, Dindigul. ... Respondents in W.P(MD)Nos.21355 to 21357 of 2023

¶1The Government of Tamil Nadu, Represented by its Principal Secretary, Fort St. George, Secretariate, Chennai - 600009.

¶2The Chief Engineer, Chennai.

¶3The Chief Engineer, Madurai.

¶4The Superintending Engineer, Madurai Circle, Madurai.

¶5The Executive Engineer, Dindigul.

¶6The Commissioner, Dindigul Panchayat Union, Dindigul.

¶7The Assistant Commissioner of Central GST and Central Excise, Nethaji Nagar, R.M.Colony Road, Dindigul. ... Respondent in

W.P(MD)No.21358 of 2023 COMMON PRAYER in W.P(MD)Nos. 21355 to 21357 of 2023 : Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus, directing the Respondents No.1 to 5 to disburse the Service Tax, Interest and penalty amount to the Petitioner for the service rendered by the Petitioner for a period from 2015 to 2017 based on his Representation, dated

26.06.2023 and vide Letter, dated 05.07.2023 sent by the 5th Respondent in Letter No.Tha5/40/2023 within the stipulated time as fixed by this Court. PRAYER in W.P(MD)No. 21358 of 2023 : Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus, directing the Respondents No.1 to 6 to disburse the Service Tax, Interest and penalty amount to the Petitioner for the service rendered by the Petitioner for a period from 2015 to 2017 based on his Representations, dated 26.06.2023 and 30.06.2023 and vide Letter, dated 07.07.2023 sent by the 5th Respondent in Letter No.Tha5/40/2023 within the stipulated time as fixed by this Court. In W.P(MD)Nos.21355 to 21357 of 2023 For Petitioners : M/s.C.Mayilvahana Rajendran For Respondents : Mr.R.Suresh Kumar Additional Government Pleader for R-1 to R-5 Mr.N.Dilip Kumar,

Senior Standing Counsel, for R-6

In W.P(MD)No. 21358 of 2023

For Petitioner : M/s.C.Mayilvahana Rajendran For Respondents : Mr.R.Suresh Kumar Additional Government Pleader for R-1 to R-6 Mr.N.Dilip Kumar, Senior Standing Counsel, for R-7 COMMON ORDER Since the issue involved in these Writ Petitions are similar in nature both the writ petitions are taken up together and disposed of by a Common order.

¶2This writ petitions are filed for issuance of a writ of Mandamus, to direct the respondents to disburse the service tax, interest and penalty waiver to the petitioners for the service rendered by him for the period from 2015~2017, based on their representations.

¶3The petitioners are Registered Class I Contractor in Public Works Department and they have carried out the works contract service to the Public Works Department during the period 2015~2017. The issue of paying service tax was considered by the Hon'ble Division Bench of this Court and has held that the petitioner is liable to pay tax. However, liberty was granted to the petitioners that they can collect the tax from the Government and pay it to the Department. Now, the petitioners have come out with a case that the Government is not considering the claim of the petitioners and pay the tax, inspite of several representations.

¶4Therefore, the 1st respondent is directed to consider the case of the petitioners and pass orders within a period of twelve weeks from the date of receipt of a copy of this order.

¶5With the above said observation, the writ petitions are allowed. No costs. Index : Yes / No

01.09.2023 Internet : Yes

ksa To

¶1The Government of Tamil Nadu, Represented by its Principal Secretary, Fort St. George, Secretariate, Chennai - 600009.

¶2The Chief Engineer, Chennai.

¶3The Chief Engineer, Madurai.

¶4The Superintending Engineer, Madurai Circle, Madurai.

¶5The Executive Engineer, Dindigul.

¶6The Commissioner, Dindigul Panchayat Union, Dindigul.

¶7The Assistant Commissioner of Central GST and Central Excise, Nethaji Nagar, R.M.Colony Road, Dindigul. S.SRIMATHY, J ksa Common Order made in W.P.(MD)Nos.21355 to 21358 of 2023

01.09.2023