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DHARMENDRA M. JANI & OTHER vs. THE UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SUNIL B. SHUKRE
ABHAY AHUJA
Pet. Counsel
Bharat Raichandani
Rishabh Jain
Abhishek Rastogi
Res. Counsel
Anil C. Singh
Pradeep Jetly
J.b. Mishra

Petitioner / Applicant

DHARMENDRA M. JANI & OTHER
Respondent THE UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Jun 6, 2023
Order No.

WRIT PETITION NO. 2031 OF 2018 AND WRIT PETITION (L.) NO.639 OF 2020

Citation

2023(6) TAXREPLY 7435
Original Order
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ORDER

FINAL JUDGMENT :- 1. The principal challenge in both these petitions is to the vires of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017 (“IGST” for short). 2. On 9th June, 2021 Hon’ble Shri Justice Ujjal Bhuyan in paragraphs No. 65 and 66 of his Judgment and Order in Writ Petition No. 2031 of 2018 held as under :- “65. Thus having regard to the discussions made above and upon thorough consideration, we have no hesitation in holding that section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 is ultra vires the said Act besides being unconstitutional. 66. Writ petition is accordingly allowed to the above extent. However, there shall be no order as to cost.” 3. Similar view holding section 13(8)(b) of the IGST Act to be ultravires and unconstitutional had been taken in Writ Petition (L) No.639 of 2020. 4. One of us (Abhay Ahuja, J.) had held section 13(8)(b) as well as section 8(2) o....

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