TMI Blog2019 (2) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ve 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. - WRIT PETITION Nos.56586 – 56588/2018 (T-TAR) - - - Dated:- 24-1-2019 - MRS. S. SUJATHA J. PETITIONER [BY SRI V. RAGHURAMAN, ADV.] RESPONDENTS [BY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he alternative to read down the said provisions of paragraph 2 as not being mandatory and the petitioner is allowed to value the land on the basis of actual amounts received towards the transfer of land/undivided share in the land; (E) Writ of certiorari or any other appropriate writ, order or direction to quash the clarification dated 09.01.2018 enclosed in Annexure-C issued by the respondent No.3 as ultra vires and beyond the provisions of CGST Act, 2017 and as being violative of Articles 14 and 19(1)(g) of the Constitution of India and are therefore illegal, ultra vires and unenforceable. 2. Learned AGA appearing for the revenue has raised the preliminary objection regarding the maintainability of the writ petition. It was con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular issued by the respondent authorities have been challenged without there being any cause of action. 7. To answer the preliminary objections raised, it is apt to collate the legal propositions holding the field with reference to the judgments cited by the learned counsel for the parties. The Hon ble Apex Court in the case of Kusum Ingots (supra), has observed 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. However, it is observed that a distinction between a legislation and executive action should be borne in mind while determining the said question. A writ Court would not determine a constitutional question in a vacuum. 8. In Ambica Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rency) Act of 2017 or not is required to be considered. It is observed that the petitioners therein have canvassed a point of view which makes out a case to go to trial. Therefore, the petition discloses a cause of action. 11. In Torrent Power Limited Vs. Union of India reported in 2019-TIOL-15-HC-AHM-GST = 2019 (1) TMI 1092 - GUJARAT HIGH COURT on which much emphasis was placed by the learned counsel for the petitioner, the Hon ble High Court of Gujarat was considering the challenge made to summons issued based upon clarificatory circular, the subject matter of challenge in the writ petition. The contention that the challenge made to the summons is not maintainable was negated for the reason that the summons per se was not the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quisition, the Court may exercise its extra ordinary jurisdiction under Article 226 of the Constitution of India to quash the same if the Notification is per se illegal. The said judgment dealing with the provisions of the Land Acquisition Act, where the lands and the respective land owners are identified as aforesaid, would not be of any assistance to the petitioner while dealing with the taxing statute. 14. In the case of Star India Private Limited Vs. Department of Industrial Policy and Promotion 2018 (5) TMI 1762 - MADRAS HIGH COURT , the High Court of Madras held that the writ petitioners therein were broadcasters owning several television channels in as many as eight languages which are indisputably being beamed within the ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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