Dharmendra M. Jani Vs Union Of India
Date: April 18, 2023
Subject Matter
Provisions of Sections 13(8)(b) , 8(2) of the IGST Act are legal, valid and constitutional, provided they are confined in their operation to the provisions of IGST Act only
Summary
The provisions of Section 13(8)(b) and Section 8(2) of the IGST Act are legal, valid and constitutional, provided that the provisions of Section 13(8)(b) and Section 8(2) are confined in their operation to the provisions of IGST Act only and the same…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Their Lordships of the Division Bench have spoken in different voices in deciding the above Writ Petitions. In view of the cleavage of opinion, by an order dated 16 June 2021 the Division Bench recording the disagreement, ordered that the proceedings be placed before the Hon’ble the Chief Justice. Consequent thereto, by an order passed…