https://www.taxtmi.com/caselaws?id=408488 An identical constitutional challenge to section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 was already decided in a connected writ petition on the same day, so no separate merits adjudication was required in the tagged petition. The impugned provision was treated as ultra vires and unconstitutional, and the writ petition was disposed of consistently with that earlier determination. The stated principle is that where a connected matter conclusively decides an identical challenge, the same legal consequence follows for the companion petition. en-us Wed, 09 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408488 An identical constitutional challenge to section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 was already decided in a connected writ petition on the same day, so no separate merits adjudication was required in the tagged petition. The impugned provision was treated as ultra vires and unconstitutional, and the writ petition was disposed of consistently with that earlier determination. The stated principle is that where a connected matter conclusively decides an identical challenge, the same legal consequence follows for the companion petition. Case-Laws GST Wed, 09 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408488