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MANMOHAN, MANMEET PRITAM SINGH ARORA
Uber India Systems Private Limited – Appellant
Versus
Union of India – Respondent
JUDGMENT
Manmeet Pritam Singh Arora, J.
CM APPL. 45963/2021 in W.P.(C) 14579/2021
Exemption allowed, subject to all just exceptions.
Accordingly, present application is disposed of.
W.P.(C) 14048/2021
W.P.(C) 14579/2021
W.P.(C) 14826/2021 & CM APPL. 28849/2022
Factual Background
1. Present writ petitions have been filed by Uber India Systems Private Limited in W.P.(C) No. 14048 of 2021 (`Petitioner 1'), Pragatisheel Auto Rickshaw Driver Union in W.P.(C) No. 14579 of 2021 (`Petitioner 2') and IBIBO Group Private Limited along with Make My Trip (India) Private Limited in W.P.(C) 14826/2021 (collectively referred to as `Petitioner 3'). The petitions have been filed challenging the Clauses (iii) and (iv) of Notification No. 16/2021-Central Tax (Rate) and Clauses 1(i) and 2(i) of Notification No. 17/2021-Central Tax (Rate), both dated 18.11.2021 [`impugned Notifications'], as ultra vires to the Constitution of India (`Constitution') and Section 9(5) and 11 of Central Goods and Service Tax Act, 2017 (`the Act of 2017').
1.1. All these petitions were heard together and are being disposed of by this common judgment.
2. The factual background that has given rise to the present batch of writ petit
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