- (1.) We have heard the learned counsels for the parties.
(2.) The present transfer petitions have been filed on the ground that the issue involved in the Writ Petition Nos. 37511 of 2016 and 40701 of 2016 titled as "M/s. Sri Selvaganapathy & Co. vs. The Commissioner of Service Tax (Appeals-I)" in the High Court of Madras is pending before this Court in Civil Appeal No.2013 of 2014.
(3.) We do not consider the above to be a sufficient ground for transfer of the writ proceedings from the Madras High Court to this Court inasmuch as once the decision of this Court is rendered in the afore-mentioned Civil Appeal, the same can be brought to the notice of the High Court. In the meantime, the High Court can be requested to defer the proceedings in the writ petitions pending before it.;