https://www.taxtmi.com/caselaws?id=394229 A challenge to the validity of provisions of the Tamil Nadu Value Added Tax Act, 2006 was not entertained because it was based only on an apprehended future action, while the Act itself had already been repealed after the introduction of the GST regime under Article 246A. The Court held that, in light of the repeal and the saving mechanism under Section 174 of the Central Goods and Services Tax Act, 2017, any present ruling on the vires of the impugned provisions would be purely academic. The writ petition was dismissed, while leaving the petitioner free to pursue remedies if any action is initiated in future. en-us Tue, 30 Jul 2019 00:00:00 +0530 Mon, 06 Apr 2020 10:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394229 A challenge to the validity of provisions of the Tamil Nadu Value Added Tax Act, 2006 was not entertained because it was based only on an apprehended future action, while the Act itself had already been repealed after the introduction of the GST regime under Article 246A. The Court held that, in light of the repeal and the saving mechanism under Section 174 of the Central Goods and Services Tax Act, 2017, any present ruling on the vires of the impugned provisions would be purely academic. The writ petition was dismissed, while leaving the petitioner free to pursue remedies if any action is initiated in future. Case-Laws VAT and Sales Tax Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394229