2018 (12) TMI 1442 - HC - GST

Levy of GST - Constitutional Validity of N/N. 4 of 2018-Central Tax (Rate) dated 25th January, 2018 and N/N. 4 of 2018-State Tax (Rate) dated 25th January, 2018 - 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 - Held that - 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 - Stand over to 18th January, 2019.

Summary

The Bombay High Court judgment challenges tax notifications as ultra vires the Act. Petitioner directed to serve Respondent Nos. 1 and 2. Next hearing set for 18th January, 2019.