Clauses (iii) and (iv) of Notification No. 16/2021- CT (Rate) and Clauses 1(i) and 2(i) of Notification No. 17/2021 ---—- The petitioner challenged the Clauses (iii) and (iv) of Notification No. 16/2021- CT (Rate) and Clauses 1(i) and 2(i) of Notification No. 17/2021 – CT (Rate), both dated 18.11.2021 as ultra vires to the Constitution of India and Section 9(5) and 11 of the Act.  The Petitioner 1 and 2 contended that among the five entries in Sl. No. 17 (from series ‘a’ to ‘e’) in parent Notification, the impugned Notifications selectively withdraw the exemption for services facilitated by ECO only for entry ‘e’ i.e., auto rickshaws and not for the other entries. The withdrawal of exemption only with respect to auto rickshaws is discriminatory. The court observed that there is no mandate in the Act which precludes Respondent from granting exemption to a recognised/distinct class of suppliers of service. Since, the Petitioners have failed to prove that they are similarly placed with the individual suppliers to whom the exemption have already been granted, the Respondents are well within their purview to deny the exemption to the ECOs. The Respondents have raised an objection that Petitioner 1 and 3 ECOs are not entitled to maintain the present petition since the levy has been made on the consumer and is payable by the rider.

Held that:- The Hon’ble Court dismissed the present batch of writ petitions.