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UJJAL BHUYAN, ABHAY AHUJA
Dharmendra M. Jani – Appellant
Versus
Union Of India – Respondent
| Table of Content |
|---|
| 1. challenge to the constitutionality of certain provisions of the igst act. (Para 2 , 4 , 5 , 8) |
| 2. arguments against gst on export services by an intermediary. (Para 12 , 13 , 14 , 18 , 110) |
| 3. court’s interpretation and validation of the igst act. (Para 21 , 57 , 66) |
| 4. assessment of legal compliance and legislative powers. (Para 108 , 109 , 112) |
| 5. final ruling on the constitutionality of section 13(8)(b) of the igst act. (Para 120) |
JUDGMENT
Ujjal Bhuyan, J. - Heard Mr. Bharat Raichandani, learned counsel for the petitioner ; Mr. Anil C. Singh, learned Additional Solicitor General of India alongwith Mr. Pradeep S. Jetly, learned senior counsel and Mr. J. B. Mishra, learned counsel for respondent Nos.1 to 4; also heard Mr. S. G. Gore, learned AGP for respondent No.5.
2. By filing this petition under Article 226 of the Constitution of India, petitioner has prayed for a declaration that section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act , 2017 are ultra vires articles 14, 19, 245, 246, 246A, 269A and 286 of the Constitution of India and also ultra vires the provisions of the Central Goods and Services Tax Act, 2017, Integrated Goods and Service
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