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2026 Supreme(Online)(Mad) 19737
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
Muthuswamy Construction, Represented by its partners, Mr. A.K. Sankaran – Appellant
Versus
The Government of India Rep. by its Secretary, Ministry of Finance – Respondent
WMP NO. 31720 OF 2022 | WMP NO. 31717 OF 2022
Important Points
A writ petition becomes infructuous when the relief sought is no longer necessary.
Subject
Administrative Law - Tax Law
Headnote
The court analyzed the petition filed under Article 226 of the Constitution seeking exemption from service tax for certain works contracts. The petitioner argued that the order refusing exemption was erroneous. The court found the writ petition became infructuous and dismissed it. The court emphasized the lack of necessity for further proceedings.
Result: 'This Writ Petition is dismissed as infructuous.'
Result: 'This Writ Petition is dismissed as infructuous.'
Advocates:
For the Appellants/Petitioners: Ms.Ieswarya N. for Mr. S.Muthuvenkatraman
For the Respondents: Mr.J.Kumaran, Additional Government Pleader for R4 and R5 R1 to R3 – No appearance
For the Appellants/Petitioners: Ms.Ieswarya N. for Mr. S.Muthuvenkatraman
For the Respondents: Mr.J.Kumaran, Additional Government Pleader for R4 and R5 R1 to R3 – No appearance
| Table of Content |
|---|
| 1. writ petition based on exemption claims. (Para 1) |
| 2. dismissal of the writ petition as infructuous. (Para 2) |
ORDER
Today, when the matter taken up for hearing, learned counsel for Petitioner appeared through Video Conference and submitted that this Writ Petition became infructuous.
2. Recording the above submission made by Ms.Ieswarya N., learned counsel for petitioner, who appeared through Video Conference, this Writ Petition is dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petitions are closed.
