JUDGMENT :

1. Heard Sri Dhruv Agarwal, learned Senior Advocate assisted by Pooja Talwar, learned counsel for the petitioner, Sri S.P. Singh, learned Additional Solicitor General of India assisted by Sri Sanjay Kumar Om, learned Central Government Standing Counsel for the respondent No.1 and Sri M.C. Chaturvedi, learned Additional Advocate General assisted by Sri B.P. Singh Kachhwah, learned Standing Counsel for the respondent Nos. 2 to 5.

2. This writ petition has been filed praying for the following reliefs:

“(a) issue a writ of declaration declaring Section 7 read with Schedule II of the Central Goods and Service Tax Act, 2017 in so far as it includes the transaction of sale within the scope of supply and levy tax on such sales as ultra vires the Constitution, null and void;

(b) issue a writ of declaration declaring Section 7 read with Schedule II of the U.P. Goods and Service Tax Act, 2017 in so far as it includes the transaction of sale within the scope of supply and levy tax on such sales as ultra vires the Constitution, null and void;

(c) issue a writ, order or direction in th