DHARMENDRA M. JANI Vs. UNION OF INDIA

JUDGEMENT

(1.) The principal challenge in both these petitions is to the vires of Sec. 13(8)(b) and Sec. 8(2) of the Integrated Goods and Services Tax Act, 2017 ("IGST" for short).

(2.) On 9/6/2021 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 :-

(3.) Similar view holding Sec. 13(8)(b) of the IGST Act to be ultra- vires and unconstitutional had been taken in Writ Petition (L) No.639 of 2020.