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For the aforesaid discussion and observations, this Court is of the considered view that the Writ petitions at this stage are premature and deserve to be dismissed as not maintainable.

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 [2019] 8 TAXLOK.COM 056 (Karnataka)