Home Case Index All Cases GST GST + HC GST - 2022 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 1482 - HC - GSTValidity of Sl.No.9 (ii) of Notification No.8/2017-Integrated Tax (Rate), dated 28.06.2017, and Sl.No.10 of Notification No.10/2017-Integrated Tax (Rate), dated 28.06.2017 - recipient as per Reverse charge mechanism - HELD THAT:- The issue is no longer res integra and is covered in favour of the petitioners in terms of the decision of the Hon'ble Supreme Court in UNION OF INDIA & ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [2022 (5) TMI 968 - SUPREME COURT] where it was held that The IGST Act and the CGST Act define reverse charge and prescribe the entity that is to be taxed for these purposes. The specification of the recipient – in this case the importer – by Notification 10/2017 is only clarificatory. The Government by notification did not specify a taxable person different from the recipient prescribed in section 5 (3) of the IGST Act for the purposes of reverse charge. These Writ Petitions stand allowed.
|