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MATERIAL RECYCLING ASSOCIATION OF INDIA vs. UNION OF INDIA & 2 OTHER (S)
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
BHARGAV D. KARIA
Pet. Counsel
Abhishek Rastogi
Nachiket A Dave
Res. Counsel
Devang Vyas
Py Divyeshwar
Viral K Shah

Petitioner / Applicant

MATERIAL RECYCLING ASSOCIATION OF INDIA
Respondent UNION OF INDIA & 2 OTHER (S)
Court Gujarat High Court
State

Gujrat

Date Jul 24, 2020
Order No.

R/SPECIAL CIVIL APPLICATION NO. 13238 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 13243 of 2018

Citation

2020(7) TAXREPLY 3155
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ORDER

1. Rule returnable forthwith. Mr. Viral K. Shah, learned advocate waives service of notice of rule on behalf of the respondent nos.1 and 2. Mr. P. Y. Divyeshwar, learned advocate waives service of notice of rule on behalf of the respondent no.3. 2. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the constitutional validity of Section 13(8)(b) of the Integrated Goods Service Tax Act, 2017 (for short “the IGST Act, 2017”) and to hold the same as ultra vires under Articles 14, 19, 265 and 286 of the Constitution of India with a direction to the respondent to refund of IGST paid on services provided by the members of the petitioner association and to their clients located outside India. 3. The petitioner is an association comprising of recycling industry engaged in manufacture of metals and casting etc., for various upstream industries in India. The members of the petitioner also act as an agents for scrape, recycling co....

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