Divergent opinion on constitutional validity of Section 13(8)(b) IGST Act pertaining to intermediary services
Last updated: 17 June 2021
Court :
Bombay High Court
Brief :
The Hon'ble Bombay HC in Dharmendra M. Jani v. Union of India [W.P. No. 2031 of 2018 dated June 09, 2021] Justice Ujjal Bhuyan held that Section 13(8)(b) of the Integrated Goods and Service Act, 2017 ('IGST Act') is ultra vires of Articles 14, 19, 245, 246, 246A, 269A and 286 of the Constitution of India and also ultra vires the provision of Central Goods and Service Tax Act, 2017 ('CGST Act'), IGST Act and Maharashtra Goods and Service Tax Act, 2017 ('MGST Act'). Justice Abhay Ahuja disagreed with the Justice Ujjal Bhuyan, now the matter is to be placed before Hon'ble the Chief Justice on the administrative side for doing the needful.
Citation :
W.P. No. 2031 of 2018 dated June 09, 2021
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Bimal Jain
Published in GST
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