REGENT COMPUTRONICS PVT. LTD.

Dharmendra M. Jani Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

JUDGEMENT

(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 dtd. 16/6/2021 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 by the Hon'ble the Chief Justice, the proceedings are referred for the opinion of this Court. A) PRELUDE

(2.) The petitioners in both the petitions primarily challenge the constitutional validity of the provisions of Sec. 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 (for short "the IGST Act"). In Writ Petition No. 2031 of 2018, there is an additional prayer assailing the constitutional validity of Sec. 8(2) of the IGST Act. The petitioners have commonly contended that the impugned provisions are violative of Articles 14, 19, 245, 246, 246A, 248, 265, 269A, and 286 of the Constitution.

(3.) As noted in the referral order, one of the Hon'ble Judges of the Division Bench, struck down Sec. 13(8)(b) of the IGST Act as ultra vires, the IGST Act, besides being unconstitutional, whereas the companion Hon'ble Judge upheld the validity of the said provisions on all counts. The referral order dtd. 16/6/2021 passed by the Division Bench needs to be noted which reads thus:-

Click here to view full judgment.

DHARMENDRA M. JANI Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address