ORDER :

Bhaskar Raj Pradhan, J.

1. Three Writ Petitions are pending before this Court for adjudication. The present applications filed by the State of Goa under consideration seek the deletion of the State of Goa as a party Respondent in WP(C) No.36/2017, WP(C) No.38/2017 and WP(C) No.59/2017.

2. The aforesaid Writ Petitions seek to challenge inter alia impugned notifications of various States including State of Goa to the extent it levies deferential rate of tax on the supply of the lottery tickets.

3. The Applicant states that the Writ Petitions have been filed by the Petitioners challenging the notifications issued by the Central Government and different State Governments in exercise of powers under the Goods and Services Tax Act both Central as well as State. The Applicant submits that the notification or order or action of one State cannot be subjected to judicial scrutiny within the jurisdiction of a High Court beyond the territorial jurisdiction of that State more so when no cause of action has arisen within the jurisdiction of that High Court. It is the Applicant’s case that as far as challenge to the notification issued by the State of Goa is concerned and charging of the Tax