Dharmendra M. Jani Vs Union of India & Ors
Date: June 5, 2023
Subject Matter
Provisions of section 13(8)(b) and section 8(2) of the IGST Act are legal, valid, and constitutional
Summary
The case refers to a legal challenge to the vires of sections 13(8)(b) and 8(2) of the IGST Act. Hon'ble Shri Justice Ujjal Bhuyan in his judgment of 9th June 2021 had held section 13(8)(b) of the IGST Act as unconstitutional while one of the jud…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. The principal challenge in both these petitions is to the vires of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017 (“IGST” for short). 2. On 9th June, 2021 Hon’ble Shri Justice Ujjal Bhuyan in paragraphs No.65 and 66 of his Judgment and Order in Writ Petition No.2031 of 2018 held as under…