1. Learned counsel for the Petitioner has tendered in Court the decision of the Division Bench of Madras High Court in W.P.(C) Nos. 21147, 21148 and 14919/2018 along with several other writ petitions which shall be binding on the aspect of constitutionality of some of the provisions which arc under challenge in this writ petition.
2. Learned counsel for the Respondent submits that he has already communicated to the department and is seeking instructions on the aspect that whether the department intends to challenge the said decision of the Madras High Court before the Supreme Court, or not. Learned counsel for the Petitioner also submits that there are certain other issues raised by the present petition apart from those which are covered by the said decision of the Madras High Court. He has also made a suggestion that instead of constituting a separate tribunal to deal with GST matters, the CESTAT could be empowered to deal with the same since several cases involve issues relating to customs duties and GST as well.
3. Adjourned to 19.11.2019.
4. Mr. Harpreet Singh, learned Senior Standing Counsel appearing on behalf of the Respondents shall seek instructions on both the aforesaid aspects.