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2021 (6) TMI 384 - HC - GSTValidity of section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 - HELD THAT - This petition was filed when the related writ petition No.2031 of 2018 was being heard. Challenge being identical this case was tagged along with writ petition No.2031 of 2018 - By a separate judgment and order passed today, writ petition No.2031 of 2018 has been allowed by declaring section 13(8)(b) of the Integrated Goods and Services Tax Act as ultra vires and unconstitutional. Petition disposed off.
The High Court of Bombay declared section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 as ultra vires and unconstitutional in a petition filed under Article 226 of the Constitution of India. The petition was disposed of as it was tagged along with another similar case where the same judgment was passed.
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