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Bombay High Court referral judge upholds validity of Section 13(8)(b) of IGST Act after split verdict of division bench

Published: April 20, 2023

Justice GS Kulkarni held that the provisions were constitutionally valid provided they are confined in their operation to the provisions of IGST Act.

Source: barandbench.com

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Services TaxHigh CourtGentral GoodsState GoodsBombay High CourtBombay High Court NewsBombay High Court UpdatesJustice Gs KulkarniSection 13 8b Of Igst ActIntegrated Goods And Services Tax Igst ActSection 13 8b Mumbai Legal News TaxTaxing Export ServicesSplit VerdictReferral Judgment