Back
HIGH COURT OF MADRAS
Honourable Mr Justice R. SURESH KUMAR
P.Thirukumaran – Appellant
Versus
The Government of India – Respondent
Tax - Writ Petitions - Writ Petition Judgment Dismissal - The court dismissed the writ petitions relying on prior judgments regarding similar issues, allowing for challenges to individual orders.
Fact of the Case:
Writ petitions were filed relating to issues covered by a previous judgment involving the Government of India and related parties, which the court acknowledged in making its ruling.
Finding of the Court:
The court found that the issues raised were already adjudicated in prior judgments, leading to the dismissal of the current writ petitions with liberty to challenge specific orders.
Issues: Whether the issues in the current writ petitions have been previously resolved in earlier judgments.
Ratio Decidendi: The court relied on the principle of judicial consistency, holding that similar matters should be treated similarly unless a valid distinction is presented.
Final Decision: Writ petitions dismissed with liberty to challenge specific orders.
O R D E R
(Order of the Court was made by R.SURESH KUMAR, J.)
It is submitted by the learned counsel for the petitioner as well as the learned Senior Panel Counsel for the respondent / Revenue that the issue raised in these writ petitions is covered by the judgment rendered by a Coordinate Bench of this Court in a batch of writ petitions in W.P.No.24996 of 2019 etc., batch ( M/s.Raju Constructions -vs- The Government of India rep. by the Ministry of Finance and Others).
2. In the light of the aforesaid decision of this Court, these writ petitions are dismissed, with a liberty to challenge the show cause notice / order of the appellate authority. No costs. Consequently, connected miscellaneous petitions are closed.
(R.S.K.,J.) (C.S.N.,J.)
06.08.2024 Index : Yes/No Internet : Yes/No KST To
1 The Government Of India Rep. By Its Secretary Ministry Of Finance New Delhi-110 001.
2. Office of the Commissioner of GST & Central Excise, Puducherry, Goubert Avenue (Beach Road), Puducherry- 605 001.
3. Office of the Commissioner of GST & Central Excise, Puducherry Division-III No.14, Municipal Street, Azeez Nagar Reddiarpalayam, Puducherry-605 010.
4. Office of the Executive Engineer P.W.D. (Buildings and Roads) Central Division, Puducherry.
5.The Commissioner Of Commune Panchayat And Municipality No. 16 Rue Suffren Puducherry 605 001
6. Adhi Dravidar Development Corporation Ltd.
Kamaraj Salai, Thattanchavady Puducherry 605 009
7 .The Chief Branch Manager State Bank Of India S.V. Complex 1st Floor
179 Easwaran Koil Street Puducherry 605001 R.SURESH KUMAR, J.
and C .SARAVANAN, J.
KST W.P.Nos.23132 and
23141 of 2022
06.08.2024
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
