2018 Taxo.online 564
WRIT PETITION NO.3357 OF 2018 dated 21.12.2018
NIRMAN ESTATE DEVELOPERS PRIVATE LIMITED
UNION OF INDIA AND ORS.
Central Goods & Services Tax Act, 2017
Akil Kureshi, Justice & M.S. Sanklecha, Justice
Represented by: –
Petitioner: – Mr. Abhishek Rastogi, Mr. Ankit Shah, Ms. Rashmi Deshpande
Respondent: – Mr. V.A. Sonpal
- 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.
- The Respondent Nos.1 and 2 are not represented before us the Petitioner is directed to serve the Respondent Nos.1 and 2.
- 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.
- Stand over to 18th January, 2019.