2021 (6) TMI 594

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..... Jetly, Senior Advocate and Mr.J.B. Mishra for Respondent Nos.1, 3 and 4. Mr. Dushyant Kumar, AGP a/w Mr.S.B. Gore, AGP for Respondent No.2-State. P.C. : (PER ABHAY AHUJA, J.) 1. On 9th June, 2021, the following order was passed in the above matter :- "1. In Writ Petition No.2031 of 2018, the following order has been passed :- "1. Having noted the Judgment and Order dated 9th June, 2021 as p .....

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..... 2) of the IGST Act are ultra vires the IGST Act. Also Section 13(8)(b) of the IGST Act is not ultra vires Section 9 of the CGST Act or MGST Act, 2017. Section 13(8)(b) as well as Section 8(2) of the IGST Act are constitutionally valid and operative for all purposes. 3. In this view of the matter, for reasons contained in my judgment dated 16th June, 2021 in Writ Petition No.2031 of 2018, this Wri .....

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