Page 210 - GSTL_27th August 2020_Vol 39_Part 4

528 GST LAW TIMES [ Vol. 39
Writ Jurisdiction (Contd.)
not to entertain this petition at this stage - Such aspects as to whether
there is a procedural lapse and whether such filling of GST TRAN-01 is
permissible, to be gone into and decided by the competent authority, to
which the petitioner has already addressed communication way back in
August and September, 2019 - Respondent Nos. 6 to 8 directed to
respond to the communication of the petitioner within four weeks from
the date of receipt of this order - Article 226 of Constitution of India — SK
Green Home Appliances Pvt. Ltd. v. Union of India (Guj.) .................. 137
— Half-baked petition - Maintainability - Earlier petition of petitioner was
dismissed being half-baked, lacking content and structure - Present
petition is also deficient in substance and is also entirely without a valid
cause of action for court to exercise its extraordinary jurisdiction - Article
226 of the Constitution of India — Binty v. Union of India (Del.) ........... 132
— Policy matters - Consumer Welfare Fund - Donation of unclaimed or
unpaid amount of unidentified consumers to Hospital and Doctors
fighting COVID-19 - Petitioner in his PIL, relying on Constitutional
provisions in pleading to convert Consumer Welfare Fund Bill, 2010 into
Consumer Welfare Fund Rules, 2010 for purpose mentioned above -
HELD : Mere reliance on provisions of Constitution is not enough to
maintain a Writ Petition - Court cannot assume role of legislature to
convert a proposed Bill into Law notwithstanding pendency of Bill with
legislature for quite some time - It is for Parliament or Executive to
decide as to how amount lying in aforesaid Fund is to be utilized - Being
a Policy matter, Courts cannot give sermons to legislature on this issue -
It is not a case of petitioner that amount is being misutilized against
statutory mandate - Accordingly, present writ petition, inter alia, mainly
not maintainable on this ground alone - Article 226 of Constitution of
India — Binty v. Union of India (Del.) .......................... 132
Writ Petition before High Court - Removal of defects - In view of COVID-19
pandemic, defects pointed out by registry in the Petition ignored which
may be removed as and when COVID-19 subsides - Article 226 of
Constitution of India — Versatile Construction v. State of Uttar Pradesh (All.) ...... 259
— Legal vis-à-vis sympathetic view - Utilization of Consumer Welfare Fund
- Legally cause of action is missing in writ petitions filed by petitioner for
utilization of amount of Fund ibid for a particular Hospital - However,
petitioner has tried to give a colour of nobility to garner sympathy of
Court - This attempt to garner sympathy, even if cause is sincere, cannot
infuse legal strength in petition - Article 226 of Constitution of India —
Binty v. Union of India (Del.) ............................... 132
Yarn - Classification and rate of GST of Poly Propylene Extrusion Yarn, Poly
Propylene Texturized Yarn and Polyester Texturized Yarn - See under
POLY PROPYLENE EXTRUSION YARN ..................... 40
— Classification and rate of GST on Chenille Yarn - See under CHENILLE
YARN ........................................ 40
Zero-rated supply, application for advance ruling not maintainable - See
under ADVANCE RULING ............................ 32

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GST LAW TIMES  27th August 2020  210