TMI Blog2024 (4) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order has been passed at the stage when the issue was pending before the Hon'ble Supreme Court against the decision of the Gujarat High Court in MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA 1 OTHER [ 2020 (1) TMI 974 - GUJARAT HIGH COURT] . The Hon'ble Supreme Court has subsequently passed an order setting aside the said decision of the Gujarat High Court, on UNION OF INDIA ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [ 2022 (5) TMI 968 - SUPREME COURT] . The Hon'ble Supreme Court has held 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 clarificator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod starting from July, 2017 and ending with March, 2019 along with applicable interest to the petitioner. 2. The operative portion of the impugned order reads as under: m) The three member bench of CEGAT, South Regional Bench, Madras comprising Mr. Justice U.L. Bhat, President, S/Shri S. Kalyanam, Vice President and Gowri Shanker, Member (T) in the case of Madura Coats Versus Collector of Central Excise, Bangalore [1996 (82) E.L.T. 512 (Tribunal)) has held that in regard to constitutionality of a provision the decision of a particular High Court should certainly be followed by all authorities within the territorial jurisdiction of that High Court. The Tribunal further held that the authorities in another State are of course not bound to fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated: 14.10.2019 are upheld. 3. The impugned order has been passed at the stage when the issue was pending before the Hon'ble Supreme Court against the decision of the Gujarat High Court in Mohit Minerals (P) Ltd. Vs. Union of India , (2020) 33 GSTL 321 (Guj). The Hon'ble Supreme Court has subsequently passed an order setting aside the said decision of the Gujarat High Court, on 19.05.2022 [ Union of India Vs. Mohit Minerals (P.) Ltd. , (2022) 92 GST 101 (SC)]. The Hon'ble Supreme Court has held as under: ''148. (i) xxxx (ii) xxxx (iii) 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 Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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