2018 (11) TMI 1772 - HC - VAT and Sales Tax

Validity of Rule 117 of Sales Goods and Service Tax - petitioner has already filed W.P.(MD) Nos.18723 and 18724 of 2018 questioning the validity of Rule 117 of Sales Goods and Service Tax. Both the writ petitions are still pending before the Hon ble Division Bench. These two writ petitions admittedly are consequential in nature - HELD THAT - Unless the petitioner is able to obtain relief in W.P.(MD) Nos.18723 and 18724 of 2018 these writ petitions cannot be allowed. The present writ petitions are clearly premature in character. In fact the writ petitioner can as well amend the prayers in other two writ petitions by incorporating the present prayers also. The respondents cannot have any objection to the said course of action. Petition closed.

Summary

The High Court of Madras disposed of two writ petitions challenging the validity of Rule 117 of Sales Goods and Service Tax, as they are dependent on the outcome of other pending writ petitions. The present writ petitions were deemed premature, and the petitioner was granted liberty to amend the prayers in the other two writ petitions to include the current prayers. No costs were awarded.