https://www.taxtmi.com/caselaws?id=769100 A private agreement cannot shift GST liability to the recipient unless a statutory reverse charge notification applies under the CGST Act. The Court held that, although parties may allocate tax burden inter se by contract, such stipulation does not alter the statutory incidence of tax payable to the State, which remains on the supplier in the absence of an applicable notification under Section 9. The challenge therefore failed, and the GST demand was upheld. en-us Tue, 15 Apr 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769100 A private agreement cannot shift GST liability to the recipient unless a statutory reverse charge notification applies under the CGST Act. The Court held that, although parties may allocate tax burden inter se by contract, such stipulation does not alter the statutory incidence of tax payable to the State, which remains on the supplier in the absence of an applicable notification under Section 9. The challenge therefore failed, and the GST demand was upheld. Case-Laws GST Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769100