Constitutional Validity, Reverse Charge — The issues raised in this writ-application have now been settled by the judgment of this Court dated 23rd January, 2020, passed in the Special Civil Application No.726 of 2018 and allied petitions. We quote paragraph Nos.253, 254 and 255 of the judgment, rendered in the batch of the Writ Applications referred to above, as under:
The impugned Notification No.8/2017-Integrated Tax (Rate) dated 28th June 2017 and the Entry 10 of the Notification No.10/2017-Integrated Tax (Rate) dated 28th June 2017 are declared as ultra vires the Integrated Goods and Services Tax Act, 2017, as they lack legislative competency. Both the Notifications are hereby declared to be unconstitutional. Civil Application, if any, stands disposed of. — Gujarat State Electricity Corporation Ltd. Vs. Union of India [2020] 22 TAXLOK.COM 026 (Gujarat)