Where writ petition filed on ground that sections 65(30a), 65(105)(zzq), 66 and 67 of Chapter V of Finance Act, 1994 is not entertainable on the ground that the writ petitioners/Associations cannot be construed as aggrieved person

(HIGH COURT OF MADRAS – ONGC Civil Contractors Association Nagapattinam v. Union of India) (24-06-2021)

ONGC Civil Contractors Association filed a writ petition on ground that sections 65(30a), 65(105)(zzq), 66 and 67 of Chapter V of Finance Act, 1994 are arbitrary and unconstitutional, insofar as, they attempt to levy service tax on composite contract of civil construction of materials supplied and labour in its entirety.

Due to several developments took place with reference to provisions of amended Service Tax Act and now, Goods and Services Tax Act, 2017 had replaced Service Tax Act. In view of developments, further adjudication need not be undertaken with reference to grounds.

This apart, Contractors Association could not maintain a writ petition and aggrieved members with reference to provisions of Act alone was competent to file a writ petition. Assessee/Associations could not be construed as aggrieved person. Impugned writ petition, on the given facts could not be entertained.

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