JUDGMENT Heard Sri Rohit Upadhayay, Advocate, holding brief of learned counsel for the petitioners; Sri Ravi Anand Agarwal, learned counsel for respondent nos. 2 and 3 and learned Standing Counsel for the State-respondent. 2. The only dispute between the parties is whether the respondent U.P. Avas Evam Vikas Parishad is entitled to charge GST @ 1% or 8%. According to the petitioners, the rate of 8% presently specified by the U.P. Avas Evam Vikas Parishad is contrary to the instructions issued by the Government of India, Ministry of Finance dated 07.05.2019. 3. Reference has also been made to certain internal communications between the different authorities of the U.P. Avas Evam Vikas Parishad. Primarily, rate of tax is to be charged as per notification issued under the GST Act, 2017 (Central & U.P.). Therefore, we are not inclined to adjudicate the said issue at this preliminary stage that too in a dispute brought by the allottee against the U.P. Avas Evam Vikas Parishad. 4. Accordingly, without adjudicating the merits of the case, we dispose of the writ petition with the observation, in case the petitioners place a copy of this order before respondent no.2, the said respondent may ascertain the correct rate of tax applicable to the transaction from the appropriate authority under the GST Act and issue necessary communication to the petitioners in that regard. 5. Such exercise may be completed within a period of three months from today. Any deposit that the petitioners may be required to make at present towards GST liability shall remain stayed subject to the final communication to be made by the respondent no.2.