HC : Absent cause of action, dismisses writ challenging Notification/Circular legality w.r.t. construction activities

HC holds that it cannot adjudicate upon correctness and legality of Notification and Circular issued pursuant to Entry 5(b) of Schedule II to CGST Act which envisages levy of tax on construction activities and deems value of land at one-third of total amount charged; Finding force in Revenue’s plea that no cause of action has emerged to the petitioner, holds that “The writ Court cannot adjudicate upon such matters in vacuum”; Referring to host of SC rulings including Ku...