2020 (1) TMI 1088

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h Ms. Ankita Kamat, Additional Government Advocate for the Respondent nos.3 and 4. Mr. Shivan Desai, Advocate for the Respondent no.5.   ORAL ORDER 1. Heard Mr. Patkar, the learned Counsel for the petitioner, Mr. Pangam, the learned Advocate General for the respondent nos.3 and 4, Ms. Asha Desai, the learned Counsel for the respondent nos.1 and 2 and Mr. Shivan Desai, the learned Counsel f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of this Court in the case of Retailers Association of India (RAI) vs. Union of India & Ors., 2011(5) Mh.L.J. 660 and submitted that the issue of constitutional validity now raised in this petition stands answered against the petitioner in the said judgment. He pointed out that though the judgment in RAI (supra) was rendered to the context of Service Tax, the principle laid down therein will also a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... & Ors. (1993) 201 ITR 348, to submit that even though the petitioner was not a party before the Advanced Ruling Authority, still, the petitioner has the necessary locus standi to institute the present petition. 6. Insofar as the orders made by the Advanced Ruling Authority and the Appellate Authority for Advance Rulings are concerned, the respondent no.5, who had in fact sought for the Advanced ....