Matters relate to constitutionality of section 13(8)(b) of the IGST Act.
Place of supply— Section 13 of IGST Act— Matters relate to constitutionality of section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017. While as per one opinion (opinion of Justice Ujjal Bhuyan) the said provision is unconstitutional, Justice Abhay Ahuja has expressed his disagreement and has rendered his separate opinion.
Held that— In view of such difference in opinion, Registry to place the matters before Hon’ble the Chief Justice on the administrative side for doing the needful.
Matters relate to constitutionality of section 13(8)(b) of the IGST Act.
Place of supply— Section 13 of IGST Act— Matters relate to constitutionality of section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017. While as per one opinion (opinion of Justice Ujjal Bhuyan) the said provision is unconstitutional, Justice Abhay Ahuja has expressed his disagreement and has rendered his separate opinion.
Held that— In view of such difference in opinion, Registry to place the matters before Hon’ble the Chief Justice on the administrative side for doing the needful.