GOKUL AGRO RESOURCES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule returnable forthwith. Mr. Nirzar Desai, the learned standing counsel waives service of notice of rule for and on behalf of the respondents.

(2.) By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

(3.) This Court vide judgement and order passed in the case of Mohit Minerals Pvt Ltd vs. Union of India [Special Civil Application No.726 of 2018 and allied petitions] declared the Entry No.10 of the Notification No.10/2017-?Integrated Tax (Rate) dated 28th June 2017 as ultra vires Section 5(3) of the Integrated Goods and Services Tax Act, 2017 as well as Article 14 of the Constitution of India. We may quote paras 254 and 255 of the judgement rendered in the case of Mohit Minerals (supra). Paras 254 and 255 read as under: