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2023 (7) TMI 470 - HC - GSTJurisdiction of State Authority to levy tax on export of service - petitioner claims that the same fall within the purview of IGST Tax exclusively within the jurisdiction of the Central Authorities - HELD THAT:- Reliance placed in the case of DHARMENDRA M. JANI AND A.T.E. ENTERPRISES PRIVATE LIMITED (FORMERLY KNOWN AS A.T.E. MARKETING PVT. LTD.) VERSUS THE UNION OF INDIA, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GOODS AND SERVICES TAX COUNCIL PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX, MUMBAI STATE OF MAHARASHTRA, THROUGH SECRETARY FINANCE DEPARTMENT, MUMBAI [2023 (4) TMI 821 - BOMBAY HIGH COURT] where it was held 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 Act and MGST Act, on such interpretation, the provisions are intra vires the Constitution, the IGST, the CGST and the MGST Acts. Both the Union of India and the State Government are required to file reply affidavits. Let the reply affidavits be filed by the Respondents within 3 weeks from today. A copy of the same be served on the Petitioner’s advocate well in advance. The Petitioner is permitted to file rejoinder, if any, to the reply affidavits. List the petitions high on board on 5th July, 2023.
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