MYRAYASH HOTELS (P.) LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. Patkar, the learned Counsel for the petitioner, Mr. Pangam, the learned Advocate General for the respondent nos.3 and 4, Ms. Asha Desai, the learned Counsel for the respondent nos.1 and 2 and Mr. Shivan Desai, the learned Counsel for the respondent no.5.

(2.) In this petition, the petitioner seeks the following substantive reliefs :

(3.) Insofar as prayer clause (a) is concerned, Mr. Patkar, the learned Counsel has very fairly pointed out to the judgment of the Division Bench of this Court in the case of Retailers Association of India (RAI) vs. Union of India & Ors., 2011(5) Mh.L.J. 660 and submitted that the issue of constitutional validity now raised in this petition stands answered against the petitioner in the said judgment. He pointed out that though the judgment in RAI (supra) was rendered to the context of Service Tax, the principle laid down therein will also apply insofar GST is concerned.