P.C. : (Per Ujjal Bhuyan, J.)

Heard Mr. Rastogi, learned counsel for the petitioner; Mr. Anil C. Singh, learned Additional Solicitor General alongwith Mr. Pradeep S. Jetly, learned senior counsel and Mr. J. B. Mishra, learned counsel for respondent Nos.1, 3 and 4; and Mr. S. G. Gore, learned AGP for respondent No.2.

2. This petition filed under Article 226 of the Constitution of India seeks a declaration that section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 is illegal, null and void, ultra vires and unconstitutional.

3. This petition was filed when the related writ petition No.2031 of 2018 was being heard. Challenge being identical this case was tagged along with writ petition No.2031 of 2018.

4. By a separate judgment and order passed today, writ petition No.2031 of 2018 has been allowed by declaring section 13(8)(b) of the Integrated Goods and Services Tax Act as ultra vires and unconstitutional.

5. In that view of the matter, no further order is called for in this writ petition.

6. Writ petition is accordingly disposed of. No cost.

P.C. : (PER ABHAY AHUJA, J.)

1. On 9th June, 2021, the following order was passed in the above matter :-

“1. In Writ Petition No.2031 of 2018, the following order has been passed :-

“1. Having noted the Judgment and Order dated 9^th June, 2021 as pronounced by my Respected Learned Brother Shri Justice Ujjal Bhuyan, with greatest respect being unable to persuade myself to share the opinion of my Learned Brother, I would like to record my separate opinion in the matter.

2. List the matter on 16th June, 2021 for pronouncement of my opinion.”

2. Since the challenge in this Petition is similar to the challenge in Writ Petition No.2031 of 2018, list the matter on 16th June 2021 along with Writ Petition No.2031 of 2018.”

2. The challenge in this matter is similar to the challenge in Writ Petition No.2031 of 2018, which has been dismissed by a separate judgment delivered by me today holding that neither Section 13(8)(b) nor Section 8(2) of the IGST Act are unconstitutional. I have also held that neither Section 13(8)(b) nor Section 8(2) of the IGST Act are ultra vires the IGST Act. Also Section 13(8)(b) of the IGST Act is not ultra vires Section 9 of the CGST Act or MGST Act, 2017. Section 13(8)(b) as well as Section 8(2) of the IGST Act are constitutionally valid and operative for all purposes.

3. In this view of the matter, for reasons contained in my judgment dated 16th June, 2021 in Writ Petition No.2031 of 2018, this Writ Petition is dismissed. There shall however be no order as to costs.