A.T.E. Enterprises Pvt Ltd vs Union of India & Others- Bombay High Court

Bombay HC (Division Bench) today presided over matter pertaining to constitutional validity of Section 13(8)(b) dealing with ‘place of supply’ in case of ‘Intermediary service’; While Justice Ujjal Bhuyan held 13(8)(b) of the IGST Act to be ultra vires besides being unconstitutional, Justice Ahuja likely to pronounce a differing view on June 16, 2021.

Bombay HC matter is likely to be decided by 3 Judges.

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