https://www.taxtmi.com/caselaws?id=408698 The court upheld the constitutional validity of Section 13(8)(b) and Section 8(2) of the IGST Act, ruling them as valid and operative. The Writ Petition challenging these sections was dismissed based on a previous similar judgment. The court emphasized the importance of the issues raised and conducted a thorough examination before affirming the validity of the relevant sections, providing clarity on the legal framework. The decision demonstrated a comprehensive analysis aligning the legal provisions with the constitutional framework, ensuring consistency and adherence to statutory requirements. en-us Wed, 16 Jun 2021 00:00:00 +0530 Fri, 28 Mar 2025 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408698 The court upheld the constitutional validity of Section 13(8)(b) and Section 8(2) of the IGST Act, ruling them as valid and operative. The Writ Petition challenging these sections was dismissed based on a previous similar judgment. The court emphasized the importance of the issues raised and conducted a thorough examination before affirming the validity of the relevant sections, providing clarity on the legal framework. The decision demonstrated a comprehensive analysis aligning the legal provisions with the constitutional framework, ensuring consistency and adherence to statutory requirements. Case-Laws GST Wed, 16 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408698