Order Date – 06 June 2023

Parties: Dharmendra M. Jani, A.T.E. Enterprises Private Limited (formerly known as A.T.E. Marketing Pvt. Ltd.) Vs The Union of India, Central Board of Indirect Taxes and Customs Department of Revenue, Goods and Services Tax Council, Principal Commissioner of Goods and Service Tax, Mumbai and State of Maharashtra

Facts – 

• The Petitioners, Dharmendra M. Jani, A.T.E. Enterprises Private Limited (formerly known as A.T.E. Marketing Pvt. Ltd.), have challenged the constitutional validity of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017

Issue – 

• Whether Section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 is valid?

Order – 

• The Divisional Bench of Hon’ble High Court observed that Hon’ble Shri. Justice G.S.Kulkarni and he has rendered his opinion vide judgment and order dated 18th April, 2023 holding the said provision to be constitutional, observing that the provisions of Section 13(8)(b) and Section 8(2) are confined in their operation to the provisions of IGST Act only and the same cannot be made applicable for levy of tax on services under the CGST and MGST Acts.
• Considering the views taken by our learned brother Hon’ble Shri. Justice G.S.Kulkarni and one of us (Abhay Ahuja, J.), it was held that the provisions of Section 13(8)(b) and Section 8(2) of the IGST to be legal, valid and constitutional.
• The appeals are dismissed.