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It is made clear that on the next occasion we will proceed to hear the petitioner, even if the Respondent Nos. 1 and 2 are not represented.

Levy of GST — The petitioner challenges Notification No.4 of 2018-Central Tax (Rate) dated 25th January, 2018 and Notification No.4 of 2018 -State Tax (Rate) dated 25th January, 2018 saying that the notifications seek to bring the tax an activity which would not amount to service or supply of service. Thus these are completely ultravires the Act. Matter stands over to 18th January, 2019. — Nirman Estate Developers Private Limited Vs. Union of India And Ors. [2018] 07 TAXLOK.COM 047 (Bombay)