Sri Sal Krishna Constructions v. The Union Of India

THE HON'BLE SRI JUSTI CE SANJAY KUMAR AND THE HON'BLE SRI JUSTI CE K. LAKSHMAN W RI T PETTI ON No.1 6 3 9 0 of 2 0 1 8 ORDER: (Per Hon'ble Sri Justice Sanjay Kumar) The prayer of the petitioner in this case is for a Writ of Mandamus declaring the action of the Chairman, Office of the GST Council Secretariat, New Delhi, in not considering grant of exemption or lower tariff of GST/ CGST to the petitioner concern, on par with Solar and Wind Power Projects, as illegal.

2.

Perusal of the record reflects that the petitioner did not even make any representation seeking such relief and straightway approached this Court seeking a Writ of Mandamus. Without first approaching the authority concerned, it is not open to the petitioner concern to complain of inaction on the part of the said authority. The writ petition is accordingly dismissed on this short ground. Pending miscellaneous petitions shall also stand dismissed. There shall be no order as to costs.

______________ SANJAY KUMAR, J _____________ K. LAKSHMAN, J September 25, 2019 DSK