1. Heard the learned counsel for the petitioner.

2. The challenge in the petition is to the provision of Section 17(5)(C) and (D) of the Central Goods and Services Act 2017, on the ground of double taxation and being discrimination. It is the violation of Article 14 of the Constitution of India for the reason that though petitioner-Company is similarly situated with the other establishments, the credit of the input goods and services utilised for construction of malls to let it out on annual rent, is denied.

3. The reliance is placed upon the decision of the Division Bench of the Orissa High Court in case of M/s Safari Retrearts Pvt. Ltd. & Ors. Vs. Chief Commissioner of CGST and ors. Delivered on 17.04.2019 in Writ Petition (C) No. 20463 of 2018. In the said decision the Court has read down the provision instead of writing it down and the petitioner therein is held entitled for credit of goods and services, input of goods and services in the process of construction of letting out of the malls.

4. Issue notice to the Attorney General of India, returnable on 16.12.2019.

5. Issue Notice to the respondents, returnable on 16.12.2019.

6. Learned ASGI waives service of notice for respondent nos.1 and 4.