Case Law Details
Dharmendra M. Jani Vs Union of India And Others (Bombay High Court)
GST – Constitutionality of section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 –
While as per the opinion of Justice Ujjal Bhuyan the provision of section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 related to Itermediary Services are unconstitutional, whereas Justice Abhay Ahuja has expressed his disagreement and upheld the validity of Section 13(8)(b) of the IGST Act. Read Judgment containing differing view of both the Judges.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Heard Mr. Bharat Raichandani, learned counsel for the petitioner ; Mr. Anil C. Singh, learned Additional Solicitor General of India alongwith Mr. Pradeep S. Jetly, learned senior counsel and Mr. J. B. Mishra, learned counsel for respondent Nos.1 to 4; also heard Mr. S. G. Gore, learned AGP for respondent No.5.
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