Case Law Details
Lakhpat Trading And Industrys Private Ltd. Vs Union Of India (Rajasthan High Court)
Petitioners have filed the petition under Article 226 of the Constitution of India seeking following reliefs:-
“(i) Section 9 of the Constitution (One Hundred and First Amendment) Act, 2016 in so far as the same introduced Explanation to Clause 1 of Article 269-A, may be struck down;
(ii) Section 7(2) & 7(4) of the IGST Act, 2017 in so far as the same create a ‘deeming fiction’ of equating import of goods & services into India with inter-state trade & commerce be declared ultra vires and stuck down as the same have been enacted outside the legislative competence of the Parliament and in contravention of the law laid down by the Hon’ble Supreme Court;
(iii) impugned entry at Serial No. 9(ii), its proviso & para No. 4 of the Explanation in Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 (Annexure-2) and Entry 10 of the Notification No. 10/2017-Integrated Tax (Rate) dated 28.06.2017(Annexure-3) may kindly be quashed by declaring that the same are dehors legislative competence, ultra vires the Integrated Goods and Services Tax Act, 2017 and suffer from the vice of excessive delegation.
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