JUDGMENT :

1. The principal challenge in both these petitions is to the vires of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017 (“IGST” for short).

2. On 9th June, 2021 Hon’ble Shri Justice Ujjal Bhuyan in paragraphs No. 65 and 66 of his Judgment and Order in Writ Petition No. 2031 of 2018 held as under:

“65. Thus having regard to the discussions made above and upon thorough consideration, we have no hesitation in 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.

4. One of us (Abhay Ahuja, J.) had held section 13(8)(b) as well as section 8(2) of the IGST Act as constitutionally valid observing in paragraphs No. 119 and 120 of judgment and order (dissenting) dated 16th June, 2021 in Writ Petition No. 2031 of 2018 as under:

“119. In the light of the above, I am of the view that neither Section 13(8)(b) nor Sectio