2025 (2) TMI 1097

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..... - Ocean Freight - 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 [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 .....

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..... tion 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 Division Bench of this Court in W.P.Nos.10330 of 2019 and etc., batch dated 29.09.2022. The relevant portions of the order is extracted hereunder: "4. Both the learned counsel for the petitioners and th .....

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..... 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 of the same, the present writ petition is disposed of in terms of the decision in W.P.Nos.10330 of 2019 and etc., batch. No costs. Consequently, the connected miscellaneous petitions are closed.
Case laws, Decisions, Ju .....

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