Material Recycling Association of India Vs Union of India
Date: July 24, 2020
Subject Matter
Section 13(8)(b) read with Section 2(13) of the IGST Act is not ultra vires or unconstitutional in any manner
Summary
There is no deeming provision as tried to be canvassed by the petitioner, but there is stipulation by the Act legislated by the parliament to consider the location of the service provider of intermediary to be place of supply. Similar situation was a…
1. Rule returnable forthwith. Mr. Viral K. Shah, learned advocate waives service of notice of rule on behalf of the respondent nos.1 and 2. Mr. P. Y. Divyeshwar, learned advocate waives service of notice of rule on behalf of the respondent 3. 2. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the constitutional validity of Section 13(8)(b) of the Inte…