2023 (7) TMI 912

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.... For the Petitioner : Mr.C.Rekha Kumari For the Respondent : Mr.A.P.Srinivas Senior Standing Counsel ORDER The writ petition is filed challenging the order of the 3rd Respondent in the Show Cause Notice No.65/2021 dated 15.03.2021 and quash the same as ultra vires to Integrated Goods and Services Tax Act, 2017 and Articles 19(1)(g) and Article 265 of the Constitution of India. 2. It is submit....

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....2 GST 101 (SC), rendered on 19.05.2022. The relevant portion from the conclusion in the said decision 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....