The Indian Hume Pipe Co. Ltd vs. The Government Of Tamil Nadu, The Managing Director, The Joint Managing Director, The Chief Engineer, The Executive Engineer, Tiruppur
(Madras High Court, Tamilnadu)
The appellant, M/s.The Indian Hume Pipe Co., Ltd., has filed this intra Court appeal, aggrived by the order of the learned Single Judge dated 28.01.2019, by which the learned Single Judge refused to interfere with the G.O.No.Ms.No.296, Finance (Salaries) Department, dated 09.10.2017, issued by the Finance Department of the Government of Tamil Nadu, making certain clarifications and procedural requirements about implementation of the new GST regime. The observations made by the learned Single Judge in the impugned order is quoted below for ready reference.
“The next contention of the learned Senior Counsel is that the impugned order has been issued in violation of the principles of natural justice is also cannot be countenanced for the simple reaosn that, it is only a general GO issued in respect of the existing contractors who have entered into agreements prior to the implementation of GST. As already held, the impugned GO has been issued only to remove the difficulties in implementing the GST regime. Now, it is also made clear that by way of impugned GO, the respondent Board was directed to initiate the negotiation with the existing contractors before entering into supplemental agreements and hence, it is always open to the petitioner to appear before the respondent concerned and submit his objection before entering into any supplemental agreement.”
2. Having heard the learned counsel for the parties, we are satisfied that no intereference is called for in the said order, by us in any manner, as apparently no cause of action has arisen to the petitioner / appellant. The existing Government Contractors have to follow the said GST procedures, which was stated in the said G.O.Ms.No.296 dated 09.10.2017. If any specific cause arises to the petitioner / appellant with regard to the illegal implementation of the provisions of the GST Act, the petitioner / appellant has departmental and appellate remedies in the said law itself for redressal of its grievances.
3. Therefore, this Court is not inclined to examine the academic questions at the instance of the appellant. The appeal is devoid of any merit and is liable to be dismissed. It is accordingly dismissed. No costs.
