2018 Taxo.online 564

WRIT PETITION NO.3357 OF 2018 dated 21.12.2018

NIRMAN ESTATE DEVELOPERS PRIVATE LIMITED

UNION OF INDIA AND ORS.

2018

GST

Central Goods & Services Tax Act, 2017

Akil Kureshi, Justice & M.S. Sanklecha, Justice

Interim

High Court

Bombay

Represented by: –

Petitioner: – Mr. Abhishek   Rastogi, Mr. Ankit   Shah, Ms. Rashmi Deshpande

Respondent: – Mr. V.A. Sonpal

Order: –

1. This Petition under Article 226 of the Constitution of India challenges Notification No.4 of 2018­Central Tax (Rate) dated25th January 2018 and Notification No.4 of 2018­State Tax

(Rate) dated 25th   January 2018.  The basic grievance   of the Petitioner is that the notifications seek to bring the tax an activity which would not amount to service or supply  of  service. Thus, it is submitted that it is completely ultra­vires the Act.

 

2. The Respondent Nos.1 and 2 are not represented before us the Petitioner is directed to serve the Respondent Nos.1 and 2.

 

3. Mr.Rastogi, learned counsel in support of the petition states that Respondent Nos. 1 and 2 have been  served. He undertakes to file an affidavit of service within a period of one week from today. In any event, the Petitioner is directed to serve the Respondents once again the copy of this order upon the Respondent Nos. 1 and 2 so as to ensure that the Respondents will remain present on the next date. It is made   clear that   on the next occasion we will proceed to hear the petitioner, even if  the Respondent Nos. 1 and2  are not represented.

 

4. Stand over to 18th January, 2019.