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Constitution validity of para 2 of Schedule II of CGST Act.

Withdrawal of petition — The petitioner submitted that the Advanced Ruling Authority and the Appellate Authority for Advance Ruling, which was made the impugned orders in the writ petition, were not at all justified in applying the said enactments to the petitioner's transaction with respondent, which, was entered into prior to the said enactments coming into force and also submitted that even though the petitioner was not a party before the Advanced Ruling Authority. Writ petition disposed of observing that 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, the petitioner is granted liberty to institute a fresh petition. The issue of locus standi will be open for adjudication if and when the occasion arises. — Myrayash Hotels Pvt. Ltd. Vs. The Union of India [2020] 20 TAXLOK.COM 049 (Bombay)