2023 (7) TMI 912

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..... charge mechanism - SCN ultra vires to Integrated Goods and Services Tax Act, 2017 and Articles 19(1)(g) and Article 265 of the Constitution of India or not - HELD THAT:- The issue involved in this writ petition stands covered by the judgment of the Hon ble Supreme Court in the case of Union of India vs. Mohit Minerals Private Limited reported in [ 2022 (5) TMI 968 - SUPREME COURT ] where it was h .....

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..... ) and Article 265 of the Constitution of India. 2. It is submitted by the learned counsel for the petitioner and the learned counsel for the Respondents in unison that the issue involved in this writ petition stands covered by the judgment of the Hon'ble Supreme Court in the case of Union of India vs. Mohit Minerals Private Limited reported in (2022) 92 GST 101 (SC), which was followed by the .....

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..... ion 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 recipient prescribed in Section 5(3) of the IGST Act for the purpose of reverse charge." 5. In view of the above, these Writ Petitions stand allowed. No costs. Consequently, connected W.M.Ps. are closed." 3. In view .....

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