2025 (2) TMI 1097

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....Mr. Justice Mohammed Shaffiq For 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 learn....

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....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 is only clarificatory. The Gover....