2025 (3) TMI 1526

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....a/b Mr. Saurabh Malpani Adv, & Mr. Agrawal, Advocate. For the Respondent Nos. 3 and 4: Mr. S.N. Bhattad, Advocate. ORDER PER Both these petitions raises common issue and therefore, are decided by common judgment. 2. Only contention raised by Mr. Bhattad, the learned Counsel for respondents, is that sub-clause 3 of sec 2(6) of the IGST Act is not complied with. Section 2(6) of the IGST ....

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.... Indirect Taxes and Customs. 3. We have perused the reasons and conclusion in Ernst & Young Ltd Vs. Add. Com. CGST and upon hearing the contention of Mr. Bhattad, learned Counsel for respondent Nos. 3 and 4, do not see any ground made out for us to take a different view. 4. It is also necessary to note, that the function, which the petitioner is performing under the agreement with the foreig....

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....he discussion and findings as recorded therein. We however in view of what has been held in Ernst & Young Ltd Vs. Add. Com. CGST (supra) which considers a similar position and similar provisions, are unable to agree with the reasons stated therein. We are unable to hold, that considering the definition of 'recipient' as contained in sec 2(93) of the GST Act, which holds an entity to be a recipient....