1. Heard Mr. Abhishek Rastogi, learned advocate with Mr. Bhavesh Choksi, learned advocate for the petitioner.
2. Issue Notice, returnable on 13.11.2019. Direct service is permitted qua respondents No.4 and 5. The petitioners are permitted to serve respondents No.1 to 3 directly through Registered Post A.D./Speed Post.
3. In the light of the fact that the constitutional validity of the provisions of sections 17(5)(c) and 17(5)(d) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 are subject matter of challenge, Notice be also issued to the learned Attorney General as well as the learned Advocate General of the State, returnable on the same date.