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TMI Blog2019 (2) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ck Rai,Atul Gupta,Gantavya,Meha Rashmi,Tanvi Singh For the Respondent : C.S.C. ORDER Shabihul Hasnain And Rajan Roy JJ. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State. In all these writ petitions filed under Article 226 of the Constitution of India the petitioner herein, who is the same in all the writ petitions, has challenged the orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (One Hundred and First Amendment) Act, 2016 by which inter alia entry 54 in List II of the Seventh Schedule was amended. He also invited the attention of the Court to Section 19 thereof in support of the contention already recorded hereinabove. He contended that the VAT Act, 2008 being inconsistent with the provisions of the Constitution inserted therein by the aforesaid One Hundred and First ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by a competent legislature or other competent authority or until expiration of one year from the commencement of the Act, 2016, whichever is earlier. On being asked learned counsel for the petitioner submitted that the Act, 2016 came into force on 16.09.2016 and that the U.P.G.S.T. Act came into force on 01.07.2017 by which the VAT Act, 2008 was repealed subject to the saving clause contained the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of this Court dated 13.04.2010 passed in Writ Tax No. 461 of 2010; M/s Dharma Rice Mill Vs. State of U.P. and Ors. wherein similar issues arose in the context of repeal of the U.P. Trade Tax Act, 1948 by a subsequent enactment i.e. U.P. Value Added Tax Act, 2008. The only reason we are not expressing our opinion on the applicability of the saving clause to the facts of the present case is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould certainly apply, meaning thereby, as the petitioner has been bonafide pursuing these writ petitions against the impugned orders on the grounds mentioned therein the period of pendency of these writ petitions before this Court would be excluded in calculating the limitation for filing the appeal against the impugned orders under the relevant statute. If such an appeal is filed within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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