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2019 (2) TMI 388 - HC - GSTLevy of tax on construction activities - value of the land at one-third of the total amount charged - Constitutional validity of entry 5(b) of Schedule II to the GST Act, 2017 - legislative competence - Article 246A and 265 of the Constitution - Held that:- passing of a legislation by itself does not confer any such right to file the writ petition unless a cause of action arises therefor Enacting a legislation or issuing Notification/Circular could not confer a right to challenge unless the litigant is affected by the action initiated by the executive in furtherance of such legislation/administrative Circular/Notification more particularly, in taxing statutes. Cause of action is sine qua non for challenging such legislation/ Notification/Circular. The writ Court cannot adjudicate upon such matters in vacuum - The petitioner involved in construction activity or works contract would not be suffice to examine the constitutional vires of the Act and the related Notification/Circular unless the cause of action emerges. This Court is of the considered view that the writ petitions at this stage are premature and deserve to be dismissed as not maintainable - petition dismissed.
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