Madras High Court
M/S.Good Shephered International ... vs Union Of India on 11 March, 2021
Author: Senthilkumar Ramamoorthy
Bench: Sanjib Banerjee, Senthilkumar Ramamoorthy
W.P.Nos.23781 and 23782 of 2012
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.03.2021
CORAM :
THE HON'BLE MR.SANJIB BANERJEE, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.Nos.23781 and 23782 of 2012
M/s.Good Shephered International School,
M.Palada, Ootacamund,
The Nilgiris,
Tamil Nadu - 643 004
rep. by its Trustee .. Petitioner in
both WPs
-vs-
1.Union of India,
Secretary Ministry of Finance,
Department of Revenue,
North Block,
New Delhi - 110 001.
2.The Central Board of Excise and Customs,
North Block,
New Delhi - 110 001.
3.The Senior Intelligence Officer,
Office of the Deputy Director,
Central Excise Intelligence - Coimbatore Regional Unit,
53, First Main Road, Meena Estate,
Sowripalayam,
Coimbatore - 641 028. .. Respondents
in both WPs
__________
Page 1 of 4
https://www.mhc.tn.gov.in/judis/
W.P.Nos.23781 and 23782 of 2012
W.P.No.23781 of 2012 filed under Article 226 of the Constitution
of India praying for issue of Writ of Declaration, declaring that Section
76(A)(6)(b) of the Finance Act, 2020 which retrospectively amends
Finance Act, 1994 by inserting explanation to Section 65(105)(zzc) of
the Finance Act, 1994, as null and void and ultra vires to Article 14,
Article 19(1)(g), Article 245, Article 265 and Article 300-A of the
Constitution of India in so far as the petitioner is concerned.
W.P.No.23782 of 2012 filed under Article 226 of the Constitution
of India praying for issue of Writ of Declaration, declaring that Indian
Certificate of Secondary Education (ICSE) equivalent to Xth Std.;
Indian School Certificate (ISC) equivalent to XIIth Std.; IGCSE
equivalent to Xth Std. and XIIth Std. of Cambridge and IB, Switzerland
equivalent to XIIth Std. are courses recognized by law and not liable to
service tax.
For Petitioner : Mr.Manoj
in both WPs for Mr.K.Vaitheeswaran
For Respondents : Mr.V.Sundareswaran
in both WPs
COMMON ORDER
(Order of the Court was made by the Hon'ble Chief Justice) Since the petitioner does not wish to proceed with the petitions and seeks leave to withdraw them, W.P.Nos.23781 and 23782 of 2012 __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis/ W.P.Nos.23781 and 23782 of 2012 are permitted to be withdrawn without going into the merits thereof.
There will be no order as to costs. Consequently, M.P.Nos.1 and 1 of 2012 are closed.
(S.B., CJ.) (S.K.R., J.)
11.03.2021
Index : No
bbr
To:
1.The Secretary Ministry of Finance, Union of India, Department of Revenue, North Block, New Delhi - 110 001.
2.The Central Board of Excise and Customs, North Block, New Delhi - 110 001.
3.The Senior Intelligence Officer, Office of the Deputy Director, Central Excise Intelligence - Coimbatore Regional Unit, 53, First Main Road, Meena Estate, Sowripalayam, Coimbatore - 641 028.
__________ Page 3 of 4 https://www.mhc.tn.gov.in/judis/ W.P.Nos.23781 and 23782 of 2012 THE HON'BLE CHIEF JUSTICE AND SENTHILKUMAR RAMAMOORTHY, J.
bbr W.P.Nos.23781 and 23782 of 2012 11.03.2021 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis/