TMI Blog2020 (1) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... such application has in fact been filed by the respondent no.5 and the same is pending adjudication - if the respondent no.5 secures any favourable orders in the proceedings under Section 102 of the Act, then, perhaps, no occasion will arise for the present petitioner to institute a petition of the present nature. However, if the respondent no.5 fails, we grant the petitioner liberty to institute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this petition, the petitioner seeks the following substantive reliefs : (a) That this Hon'ble Court may be pleased to declare that the para 2 of the Schedule II to the Central Goods and Services Tax Act, 2017 and the Goa Goods and Services Tax Act, 2017 read with Sections 7 and 9 thereof are ultra vires the Constitution of India and consequently strike down the same; (b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply insofar GST is concerned. 4. In view of the aforesaid, we dismiss this petition insofar as prayer clause (a) is concerned. 5. Insofar as prayer clause (b) is concerned, Mr. Patkar, the learned Counsel, pointed out that both the Central as well as the State GST enactments are to apply only prospectively. He, therefore, submits that the Advanced Ruling Authority and the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact sought for the Advanced Ruling, had earlier instituted Writ Petition No.1094 of 2019 before us, questioning these very orders. The said petition was however withdrawn with liberty to file proceedings under Section 102 of the Central Goods and Services Tax Act, 2017 (Act, for short). There is no dispute that such application has in fact been filed by the respondent no.5 and the same is pending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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