Contractors Association cannot maintain a Writ Petition, this Court is of an opinion that the Writ Petition itself is not entertainable, on the ground that the writ petitioners/Associations cannot be construed as aggrieved person. Thus, the aggrieved members of the petitioners/Associations are at liberty to file the Writ Petition, if any grievances exist.
Service Tax Act –––– The petitioner sought writ of Declaration, declaring that Sections 65 (30a), 65(105) (zzq), 66 and 67 of Chapter V of Finance Act, 1994 are unconstitutional, in so far as, they attempt to levy service tax on composite contract of civil construction of materials supplied and labour in its entirety, is arbitrary and unconstitutional. The Petition was filed in the year 2010. Several developments took place with reference to the provisions of the amended Service Tax Act and now, the GST Act has replaced the Service Tax Act. The court observed that in view of the developments, further adjudication need not be undertaken. Further Contractors Association cannot maintain a Writ Petition and the aggrieved members with reference to the provisions of the Act alone is competent to file a Writ Petition.
Held that:- The Hon’ble High Court held that the Writ Petition itself is not entertainable.