Justice Ahuja's dissenting judgement: Upheld the constitutional validity of Section 13(8)(b) of the IGST Act


Last updated: 26 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 Services Act, 2017 ('the IGST Act') is ultra vires of Articles 14, 19, 245, 246, 246A, 269A and 286 of the Constitution of India ('the Constitution') and also ultra vires the provision of Central Goods and Services Tax Act, 2017 ('the CGST Act'), IGST Act and Maharashtra Goods and Services Tax Act, 2017 ('the MGST Act'). Justice Abhay Ahuja dissented with the Justice Ujjal Bhuyan and opined that Section 13(8)(b) of the IGST Act is constitutionally valid and operative for all purposes.

Citation :
W.P. No. 2031 of 2018 dated June 09, 2021

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Bimal Jain
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