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TMI Blog2023 (6) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - SUNIL B. SHUKRE AND ABHAY AHUJA, JJ. For the Petitioner : Mr. Bharat Raichandani with Mr. Rishabh Jain i/b.UBR Legal in WP No. 2031/2018. For the Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in paragraphs No. 119 and 120 of judgment and order (dissenting) dated 16th June, 2021 in Writ Petition No. 2031 of 2018 as under:- 119. In the light of the above, I am of the view that neither Section 13(8)(b) nor Section 8 (2) of the IGST Act are unconstitutional. Also neither Section 13 (8) (b) nor Section 8 (2) of the IGST Act are ultra vires the IGST Act. Section 13 (8) (b) is also not ultra vires Section 9 of the CGST Act, 2017 or the 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. 120. Petition is accordingly dismissed. There shall be no order as to costs. 5. Similar view was taken by one of us (Abhay Ahuja, J.) holding section 13(8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 18th April, 2023 holding the said provision to be constitutional, observing as under : O R D E R (i) The provisions of Section 13(8)(b) and Section 8(2) of the IGST Act are legal, valid and constitutional, provided that the provisions of Section 13(8)(b) and Section 8(2) are confined in their operation to the provisions of IGST Act only and the same cannot be made applicable for levy of tax on services under the CGST and MGST Acts. (ii) The reference as made to this Court is accordingly answered in the above terms. 114. The office to place the matter before the Division Bench. 8. Accordingly, the matters have been placed before us pursuant to an administrative order dated 19th May, 2023, of the then ..... X X X X Extracts X X X X X X X X Extracts X X X X
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