https://www.taxtmi.com/caselaws?id=438716 HC examined the constitutionality of sections 13(8)(b) and 8(2) of IGST Act. Initial conflicting judicial opinions led to reference to third judge. After detailed review, Division Bench ultimately held the contested provisions legal and constitutional. Petitions challenging the statutory provisions were dismissed, maintaining the legislative framework's validity with certain interpretative limitations. en-us Tue, 06 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438716 HC examined the constitutionality of sections 13(8)(b) and 8(2) of IGST Act. Initial conflicting judicial opinions led to reference to third judge. After detailed review, Division Bench ultimately held the contested provisions legal and constitutional. Petitions challenging the statutory provisions were dismissed, maintaining the legislative framework's validity with certain interpretative limitations. Case-Laws GST Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438716