Constitutional Validity — The petitioner tendered the decision of Madras High Court in W.P.(C) Nos. 21147, 21148 and 14919/2018 which shall be binding on the aspect of constitutionality of some of the provisions which are under challenge in the writ petition. Counsel for the Respondent submitted that he is seeking instructions on the aspect that whether the department intends to challenge the said decision of the Madras High Court before the Supreme Court, or not.  The Petitioner also made a suggestion that instead of constituting a separate tribunal to deal with GST matters, the CESTAT could be empowered to deal with the same since several cases involve issues relating to customs duties and GST as well. On the request of 5the respondent, the case adjourned. — Bharatiya Vitta Salahkar Samiti & Anr Vs. Union of India & Ors [2019] 17 TAXLOK.COM 037 (Delhi)