Dharmendra M. Jani V/s Union of India {HIGH COURT OF BOMBAY}

Dharmendra M. Jani V/s Union of India {HIGH COURT OF BOMBAY} :Date of Order : 06-06-2023simplified explanation of the High Court of Bombay’s ruling regarding the constitutional validity of sections 13(8)(b) and 8(2) of the Integrated Goods and Services Tax (IGST) Act, 2017:Background: Petitioner: Dharmendra M. Jani challenged the constitutional validity of sections 13(8)(b) and 8(2) of the IGST Act. Issue: The challenge was based on the assertion that these sections, which determine the place of supply for intermediary services and treat...

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