JUDGMENT :

GOUTAM BHADURI, J.

Facts of the case :

1. (a) This instant petition is filed to challenge the order dated 28-2-2022 (Annxure - P/5) passed by the Appellate Authority for Advance Ruling, Chhattisgarh (for brevity ‘the AAAR’) as no decision was rendered in terms of Section 101 (3) of the Central Goods and Service Tax Act, 2017 (for brevity ‘the CGST’) and the Chhattisgarh Goods and Service Tax Act, 2017 (for brevity ‘the CHGST’) and the order dated 4-1-2021 (Annexure – P/6) passed by the Authority for Advance Ruling, Chhattisgarh (for brevity ‘the AAR’) to be illegal wherein it was held that Goods and Services Tax (for brevity ‘the GST’) would be leviable on the value of diesel provided by the service recipient Free of Cost (for brevity ‘FOC’).

(b) The petitioner also challenges the provisions of Section 101(3) of the CGST and CHGST along with agenda of the 8th GST Council Meeting held on 3rd & 4th January, 2017 at New Delhi on the ground that the same is constitutionally invalid and ultra vires to Articles 14 and 19 (1)(g) of the Constitution of India, to the extent the provision provided that no decision would be rendered by the AAAR because of difference of opinion between the two members, which would lead to arbitrary and unreasonable distinction and left the parties without any remedy.

(c) The petitioner is a Goods Transport Agency (for brevity ‘the GTA’) service provider, engaged in providing service of transportation of goods by road. It is pleaded that the petitioner intends to enter into an agreement with service recipient for providing GTA services. As per the proposed terms of agreement, it was agreed that the petitioner would provide trucks/trailers along with driver for transportation of goods belonging to the service recipient on a day-to-day and non-exclusive basis and further as per Clause 2 of the draft agreement, the service recipient will be responsible for providing fuel in the trucks/trailers supplied by the petitioner on free of cost basis (FOC) thereby it was agreed that component of fuel would not be the responsibility of the petitioner, who is a GTA, in the scope of service recipient. Copy of draft agreement has been annexed with this petition as Annexure – P/7. Clauses 1 & 2 of the draft model agreement are relevant and the same are quoted below :

1. TRANSPORTATION OF MATERIAL

1.1 By virtue of this Agreement, the Transporter is engaged, at the discretion of the Company, as a Registered Service Provider of the Company for providing GTA services to transport material from the Company's factory at ........ to its Units by engaging trucks/trailers. If material is required to be delivered from and/or to any other destination in the future, the terms of agreement for such GTA service would be separately agreed upon.

1.2 The Transporter will ensure placement of adequate number of trucks/trailers on the basis of the dispatch planning of the Company as intimated by the Company from time to time. The trucks so placed by the Transporter shall be engaged on dedicated trip charter basis for transporting the Company's intermediary goods. In case, the Transporter fails to engage trucks committed to the Company, the Company reserves the right to arrange for alternate source of transportation of the material at the cost and risk of the Transporter.

1.3 The Company doesn't own any responsibility after the consignment has been loaded in truck and moved out of factory. For any deviation and consequent losses, if any to the Company, the Transporter will be solely responsible.

1.4 In case, if the consignment is not accepted for any reason whatsoever, the Transporter's driver should contact the Company's office for suitable advice/instructions. Under no circumstance, the consignments should be brought back to siding without the prior approval of the Company. In case of non-compliance of this obligation, the Company will not be responsible for any expenses on this account.

1.5 Shifting/unloading of consignments en route would