TEESTA RANGIT PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The parties in the present writ petition are all represented.

(2.) Heard Mr. Pradeep Aggarwal, learned counsel for the petitioner. Mrs. Sangita Pradhan, learned Deputy Solicitor General of India appears for the Union of India and Mr. Manish Kr. Jain, learned Advocate appears for the respondents no.4 to 9.

(3.) The writ petition challenges the Service Rate Notification No. 11 of 2017 dtd. 28/6/2017; Show Cause cum Demand Notice No. 27/2024-25 dtd. 5/8/2024 as well as Rule 31A of the Central Goods and Services Tax Rules, 2017 as ultra vires the Constitution of India.