Section 13(8)(b) of the IGST Act declared as ultra vires and unconstitutional.
Section 13(8) of the IGST 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. This petition was filed when the related writ petition No.2031 of 2018 was being heard. Challenge being identical this case was tagged along with writ petition No.2031 of 2018. The court observed that by a separate judgment and order passed, writ petition No.2031 of 2018 has been allowed by declaring section 13(8)(b) of the Act as ultra vires and unconstitutional.
Held that:- The Hon’ble High Court held that no further order is called for in this writ petition.
Section 13(8)(b) of the IGST Act declared as ultra vires and unconstitutional.
Section 13(8) of the IGST 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. This petition was filed when the related writ petition No.2031 of 2018 was being heard. Challenge being identical this case was tagged along with writ petition No.2031 of 2018. The court observed that by a separate judgment and order passed, writ petition No.2031 of 2018 has been allowed by declaring section 13(8)(b) of the Act as ultra vires and unconstitutional.
Held that:- The Hon’ble High Court held that no further order is called for in this writ petition.