2025 (2) TMI 1097

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..... r the Petitioner : Mr. G. Derrick Sam For the Respondent : Mrs. Revathi Manivannan Standing Counsel ORDER The present writ petition is filed challenging the impugned order bearing reference No.03/2023-SUP-TPR(GST-Adj) dated 31.08.2023 issued by the respondent and quash the same. 2. It is submitted by the learned counsel for the petitioner and the learned counsel for the Respondent in unison th .....

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..... of the Hon'ble Supreme Court is extracted 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 Notification 10/2017 is only clarificatory. The Government by notification did not specify a taxable person different recip .....

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