Reverse Charge — The writ applicant filed writ application with the prayer to quash the impugned Notification No.8/2017-Integrated Tax (Rate) dated 28.6.2017 and Entry 10 of the Notification No.10/2017-Integrated Tax (Rate) dated 28.6.2017 by declaring that same lack legislative competency, ultra vires the IGST Act, 2017 and unconstitutional. The writ application came to disposed of holding that when by judgment in the Special Civil Application No.726 of 2018 and allied matters, Court had already declared the Notification No.8/2017-Integrated Tax (Rate) dated 28.6.2017 and the Entry 10 of the Notification No.10/2017-Integrated Tax (Rate) dated 28.6.2017 as ultra vires the IGST Act, 2017 on the ground of lack legislative competency, no further adjudication required. — Essar Power Gujarat Ltd. Vs. Union of India [2020] 20 TAXLOK.COM 060 (Gujarat)