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Pankaj Rawat (GST Practitioner)     13 June 2021

Must read for GST Professional

GST updates

☍Case Law
Split verdict by High Court on constitutional validity of section 13(8)(b) of IGST Act.

A two judges bench of High Court was hearing a matter - whether section 13(8)(b) of the IGST Act is unconstitutional and ultra vires as far as it disallows export exemption on export of intermediary services?

In the matter, no unanimous decision could be reached by the bench. Justice Bhuyan held the section as ultra-vires and unconstitutional, whereas Justice Ahuja dissented with justice Bhuyan and will pass his separate verdict on 16th June 2021.

Now the matter may need to be referred to larger bench.

 1 Replies

Heet Shah

Heet Shah (Tax Consultant)     19 June 2021

Great analysis sir thanks for sharing

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