Neither Section 13(8)(b) nor Section 8(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) of the CGST Act, 2017 – Location of the supplier or recipient outside India –-- The petitioner sought a declaration that section 13(8)(b) of the IGST Act, 2017 is illegal, null and void, ultra vires and unconstitutional. The court observed that challenge in this matter is similar to the challenge in Writ Petition No.2031 of 2018, 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.
Held that:- The Hon’ble High Court dismissed the writ Petition.
Neither Section 13(8)(b) nor Section 8(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) of the CGST Act, 2017 – Location of the supplier or recipient outside India –-- The petitioner sought a declaration that section 13(8)(b) of the IGST Act, 2017 is illegal, null and void, ultra vires and unconstitutional. The court observed that challenge in this matter is similar to the challenge in Writ Petition No.2031 of 2018, 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.
Held that:- The Hon’ble High Court dismissed the writ Petition.