Madras High Court
Tvl.Penta Coal (P) Ltd vs The State Of Tamil Nadu on 16 March, 2021
Author: G.R.Swaminathan
Bench: G.R.Swaminathan
W.P.(MD)Nos.20693 & 20694 of 2017
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 16.03.2021
CORAM:
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P.(MD)Nos.20693 & 20694 of 2017
and
W.M.P.(MD)Nos.16975 to 16978 of 2017
and
W.M.P.(MD)No.5508 of 2018
Tvl.Penta Coal (P) Ltd.,
Represented by its Chief Executive Officer P.Vijayakumar,
5-4-40, Plot No.65,
Kalainagar 3rd Street, Sambandar Alangulam,
Madurai 625 017. ... Petitioner in W.P.(MD)No.20693 of 2017
Tvl.Quantum Coal Energy (P) Ltd.,
Represented by its Chief Executive Officer P.Vijayakumar,
5-4-40, Plot No.65,
Kalainagar 3rd Street, Sambandar Alangulam,
Madurai 625 017. ... Petitioner in W.P.(MD)No.20694 of 2017
-Vs-
1.The State of Tamil Nadu,
Rep. by its Secretary to Government,
Department of Commercial Taxes,
Fort St.George, Beach Road,
Chennai 600 009.
2.The Commissioner of Commercial Taxes,
2nd Floor, Elilagam, Chepauk,
Chennai-600 005.
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W.P.(MD)Nos.20693 & 20694 of 2017
3.Assistant Commissioner (C.T)-III,
C.T.Buildings, Beach Road,
Tuticorin-625 020.
4.Tvl.Gimpex Pvt. Ltd.,
Gimpex House No.282, Linghichetty Street, Parrys,
Chennai 600 001.
5.Assistant Commissioner (CT),
Explanade Assessment Circle,
116, AngappanNaicken Street,
Chennai 600 001.
6.The Union of India,
Rep. by its Secretary to Government,
Ministry of Finance,
(Department of Revenue),
Delhi.
7.The Director General of Tax Payer Services,
Central Board of Excise and Customs,
C.R.Buildings, I.P.Estate,
New Delhi. ... Respondents in both W.Ps.
Prayer in W.P.(MD)No.20693 of 2017: Petition filed under Article 226
of the Constitution of India to issue a Writ of Mandamus, to direct the
respondents to permit the petitioner to avail the input tax paid ie cessby
the fourth respondent on the clean energy cess prior the implementation
of GST Act 2017, with effect from 01.07.2017 by applying the order in
W.P.(C)No.7459 of 2017, dated 25.08.2017 passed by the High Court of
Delhi.
Prayer in W.P.(MD)No.20694 of 2017: Petition filed under Article 226
of the Constitution of India to issue a Writ of Mandamus, to direct the
respondents to apply the order in W.P.(C)No.7459 of 2017, dated
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W.P.(MD)Nos.20693 & 20694 of 2017
25.08.2017 and to permit the dealer to avail the input tax paid ie., cess by
the fourth respondent on the Clean Energy cess prior the implementation
of GST Act, 2017 with effect from 01.07.2017.
For Petitioner : Mr.A.Chandra Sekaran
For R1 to R3 &
R5 : Mrs.J.Padmavathi Devi
Special Government Pleader
For R6 & R7 : Mrs.S.Ragaventhre
(in both W.Ps.)
COMMON ORDER
Heard the learned counsel on either side.
2.The petitioner is dealing in coal. Earlier the Government had been levying what is known as Clear Energy cess on such transaction.
However, following the implementation of GST regime, the compensation cess was levied. In this regard, W.P.(C).No.7459 of 2017 was filed before the High Court of Delhi and the Hon'ble Division Bench vide order dated 25.08.2017 granted interim order. The terms of the interim order need not be elaborated now.
3.The fact remains that the present writ petition came to be filed as fallout of the grant of the said interim order granted by the Delhi High 3/6 http://www.judis.nic.in W.P.(MD)Nos.20693 & 20694 of 2017 Court. During the pendency of the writ petition, the Revenue filed S.L.P.No.25415 of 2017 questioning the interim order. The Supreme Court stayed the interim order granted by the Delhi High Court. In another case in Union of India Vs. Mohit Mineral Private Limited, the Supreme Court had also sustained the constitutional validity of the GST (Compensation to States) Act, 2017.
4.In view of the subsequent legal developments, nothing survives for further adjudication in the present writ petitions. The Writ Petitions stand dismissed. No costs. Consequently, connected miscellaneous petitions are closed.
16.03.2021 Index : Yes/No Internet : Yes/No rmi Note :In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.
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1.The Secretary to Government, Department of Commercial Taxes, Fort St.George, Beach Road, Chennai 600 009.
2.The Commissioner of Commercial Taxes, 2nd Floor, Elilagam, Chepauk, Chennai-600 005.
3.Assistant Commissioner (C.T)-III, C.T.Buildings, Beach Road, Tuticorin-625 020.
4.Assistant Commissioner (CT), Explanade Assessment Circle, 116, AngappanNaicken Street, Chennai 600 001.
5/6http://www.judis.nic.in W.P.(MD)Nos.20693 & 20694 of 2017 G.R.SWAMINATHAN, J.
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