2023 (6) TMI 290

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....HC<br>Dated:- 6-6-2023<br>WRIT PETITION NO. 2031 OF 2018 AND WRIT PETITION (L. ) NO. 639 OF 2020 - -<br>GST<br>SUNIL B. SHUKRE AND ABHAY AHUJA, JJ. For the Petitioner : Mr. Bharat Raichandani with Mr. Rishabh Jain i/b.UBR Legal in WP No. 2031/2018. For the Petitioner : Mr. Abhishek Rastogi with Mr. Pratyushprawa Saha, Mr. Mahir Chablani, Ms. Kanika Sharma and Mr. Marmik Kamdar i/b. Khaitan & Co....

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....holding that section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 is ultra vires the said Act besides being unconstitutional. 66. Writ petition is accordingly allowed to the above extent. However, there shall be no order as to cost." 3. Similar view holding section 13(8)(b) of the IGST Act to be ultravires and unconstitutional had been taken in Writ Petition (L) No.639 of 2020.....

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.... Similar view was taken by one of us (Abhay Ahuja, J.) holding section 13(8)(b) as well as section 8(2) of the IGST Act as constitutionally valid in Writ Petition (L) No. 639 of 2020. 6. In view of the difference of opinion with regard to the constitutionality of Section 13(8)(b) of the IGST Act wherein one of the Hon'ble Judges, Hon'ble Shri. Justice Ujjal Bhuyan had struck down the constitution....

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....n, Registry to place the matters before Hon'ble Chief Justice on the administrative side for doing the needful." 7. Pursuant to the above reference order, the then Hon'ble The Chief Justice had referred these matters for the opinion of the third Judge, our learned brother Hon'ble Shri. Justice G.S. Kulkarni and he has rendered his opinion vide judgment and order dated 18th April, 2023 holding th....