2021 (5) TMI 803

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....70, 14472 & 14498 of 2015 and M.P.(MD)Nos.1, 1, 1, 2, 2 & 2 of 2015, W.P.(MD)No.14470 of 2015 - -<br>CST, VAT & Sales Tax<br>THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN For Petitioner: Mr.S.Rajasekar And Ms.R.Hemalatha. For Respondents: Mr.J.Padmavathi Devi, Special Government Pleader. ORDER Heard the learned counsel on either side. 2. The petitioner challenges the validity of the imp....

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.... regime, the impugned circular has become infructuous. However, this circular would definitely have relevance in respect of the assessments made prior to 01.07.2017. At the same time, I must note that no specific case has been projected before me. There is only a general challenge to the validity of the impugned circular. If on account of the circular the rights of the assessee has been affected, ....