The Supreme Court ordered to serve an advance copy to ASG on the issue of the constitutional validity of the plea challenging the Goods and Service Tax(GST) levy on lease rental.
On a Special Leave Appeal from the Bombay High Court Myrayash Hotels Pvt. ltd. V Union of India & ors where it was pointed out that both the Central as well as the State GST enactments are to apply only prospectively.
It was submitted that the Advanced Ruling Authority and the Appellate Authority for Advance Ruling, which has made the impugned orders referred to in prayer clause (b) above, were not at all justified in applying the said enactments to the petitioner’s transaction with respondent no.5, which, was entered into before the said enactments coming into force.
A two-judge bench comprising Justice M R Shah and Justice B V Nagarathna considered the issue discussed in the case by the Bombay High Court and allowed the petition by instructing to issue the court order to file the counter affidavit.
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