RANCHI, India, April 23 -- Jharkhand High Court issued the following order on March 24:
1. In both the writ petitions certain amendments to the Jharkhand VAT Act, 2005 have been challenged by the respective petitioners. But it is not in dispute that the said statute itself has been repealed by the passing of the Jharkhand Goods and Service Tax Act, 2017 w.e.f. 01.07.2017.
2. We therefore feel that it is unnecessary to express any opinion on the validity of the amendments to the Jharkhand VAT Act, 2005 at this point of time. Therefore, the issue is left open to be considered in an appropriate case, if necessary and these writ petitions are closed.
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