Shanti Prime Publication Pvt. Ltd.
Levy of GST — The writ petitioner challenged the vires of the statutory provisions as well as the Notification and Circular issued by the competent authorities. 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. Writ petition dismissed as not maintainable. — Global Associates Vs. Union of India Ministry of Finance  8 TAXLOK.COM 056 (Karnataka)