2025 (2) TMI 1097 - HC - GST

Legal Precedent Prevails: Writ Petition Resolved Swiftly Following Definitive Supreme Court Ruling on Key Legal Issue

M/s. Tussor Machine Tools India Private Limited, GSTIN:33AACCT1651R1Z2, Represented by its Director M. Muralidharan Versus The Superintendent of Central Exercise & CGST, Tirupur

The HC allowed the writ petition after finding the legal issue was conclusively settled by a prior SC judgment. Both parties acknowledged the precedent, ... Challenge to impugned order - Levy of IGST - 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 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.' The present petition is also disposed of in same terms. The Madras High Court issued an order in a writ petition challenging an order issued by the respondent, seeking to quash the same. The court noted that the issue in the petition was covered by a previous judgment of the Supreme Court in Union of India vs. Mohit Minerals Private Limited. Both parties agreed that the issue was no longer open for debate based on the Supreme Court's decision. As a result, the writ petition was allowed, with no costs awarded. The court disposed of the petition in line with the previous decision.