IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FIRST DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 11384 of 1998 Between: Vasant Organics Ltd., Rep. Sri K.N.Murthy- Director. Off: 2, B,III Floor, Varun Towers, Begumpet, Hyderabad. ..... PETITIONER AND 1 Union of India, Rep. Secretary. Ministry of Finance, North Block, New Delhi. 2 Commissioner of Central Excise, Basheerbagh, Hyderabad. 3 Asst. Commissioner of Central Excise, Division VII, Posnet Bhavan, Ground Floor, Tilak Road, Abids, Hyderbad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Aﬃdavit ﬁled herein the High Court will be pleased to issue a writ of Mandamus or any other appropriate writ, order, direction under Article 226 of the constitution of India declare Rule 2(1)(d)(XVII) in the service Tax Rules, 1994 inserted by way of Eight Amendment of the said rules through Notice No.42/97 ST (GSR 638 (E) dated 05/11/1997 making the user of goods transport services as the person responsible for collecting the service tax as ultra vires the provisions of Finance Act, 1994 and violative of Articles 14, 19(1)(g), 265 and 300-A of the Constitution of India and consequently direct the respondents to refund to the petitioner company the amount of Rs.1,76,122/- paid by it towards service Tax for the period November, 1997 to March, 1998 and pass such other order or orders as this Hon'ble Court may deem ﬁt and proper in the circumstances of the case. Counsel for the Petitioner: SRI V.T.M.PRASAD Counsel for the Respondents.: SRI A.RAJASHEKAR REDDY (ASST SOLICITOR GEN) The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI & THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:11384 OF 1998 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) When this matter is taken up, it is brought to the notice of this Court by the learned Counsel for the petitioner that the rules, which are questioned in the present writ petition, have been set aside by the Apex Court in the decision reported in Gujarath Ambuja Cements Ltd., & another Vs. Union of India and another[1], and thereby, the writ petition has become infructous. Recording the above submission, the writ petition is dismissed as infructuous. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 21st July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 11384 of 1998 (Order delivered by the Hon’ble Smt. Justice T . Meena Kumari) 21.7.2008 [1] (2005) 4 SCC 214