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2023 (6) TMI 290 - HC - GSTConstitutional Validity of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017 - Intra-state day - Export of services - Intermediary Services - Constitutional validity of provisions for determination of place of supply - Zero rated supply - HELD THAT - The matters have been placed before us pursuant to an administrative order dated 19th May, 2023, of the then Hon ble The Acting Chief Justice in accordance with the Rules, for pronouncement of the final judgment for disposing of the matters. Considering the views taken by our learned brother Hon ble Shri. Justice G.S.Kulkarni and one of us (Abhay Ahuja, J.) 2023 (4) TMI 821 - BOMBAY HIGH COURT , we hold the provisions of Section 13(8)(b) and Section 8(2) of the IGST to be legal, valid and constitutional. Petition dismissed.
Issues involved:
The principal challenge in both petitions is to the vires of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017. Judgment Details: Issue 1: Constitutionality of section 13(8)(b) of the IGST Act - Judgment by Justice Ujjal Bhuyan: Held section 13(8)(b) of the IGST Act as ultra vires and unconstitutional in Writ Petition No. 2031 of 2018. - Outcome: Writ petition allowed to the extent of declaring section 13(8)(b) unconstitutional. Issue 2: Constitutionality of section 13(8)(b) of the IGST Act in another case - Judgment: Similar view taken in Writ Petition (L) No.639 of 2020, declaring section 13(8)(b) of the IGST Act as ultravires and unconstitutional. Issue 3: Dissenting Opinion on Constitutionality of section 13(8)(b) and section 8(2) of the IGST Act - Judgment by Justice Abhay Ahuja: Held section 13(8)(b) and section 8(2) of the IGST Act as constitutionally valid in Writ Petition No. 2031 of 2018. - Outcome: Dismissed the petition, stating both sections are constitutionally valid and operative. Issue 4: Reference to Chief Justice due to difference of opinion - Order: Due to conflicting opinions, matters referred to the Chief Justice for administrative action. - Outcome: Matters referred for the opinion of the third Judge, Justice G.S. Kulkarni. Issue 5: Opinion of Justice G.S. Kulkarni on constitutionality of section 13(8)(b) and section 8(2) of the IGST Act - Judgment by Justice G.S. Kulkarni: Held the provisions of section 13(8)(b) and section 8(2) of the IGST Act legal, valid, and constitutional, with limitations on their application. - Outcome: Matters placed before the Division Bench for further action. Issue 6: Final judgment by the Division Bench - Judgment: Considering the opinions of Justice G.S. Kulkarni and Justice Abhay Ahuja, the provisions of section 13(8)(b) and section 8(2) of the IGST Act deemed legal, valid, and constitutional. - Outcome: Petitions dismissed with no orders as to costs.
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