2021 (6) TMI 594

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..... , 19, 245, 246, 246A, 269A and 286 of the Constitution of India - HELD THAT:- The challenge in this matter is similar to the challenge in DHARMENDRA M. JANI VERSUS UNION OF INDIA AND OTHERS [ 2021 (6) TMI 563 - BOMBAY HIGH COURT ], which has been dismissed by a separate judgment holding that neither Section 13(8)(b) nor Section 8(2) of the IGST Act are unconstitutional. It is also held that neith .....

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..... n 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 9 th June, 2021 as pronounced by my Respected Learned Brother Shri Justice Ujjal Bhuyan, with greatest respect being unable to persuade myself to share the opinion of my Learned Brother, I would like to record my separate opinion in the matter. .....

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