2026 (5) TMI 1722

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... at Annexure A, as well as the Corrigendum dated 30.06.2017 at Annexure B and Sl.No.10 of the Notification No. 10/2017-Integrated Tax (Rate) dated 28.06.2017 at Annexure C issued by respondent No. 1 by declaring that the same are ultra vires to Integrated Goods and Services Tax Act, 2017 and unconstitutional. Consequently, the petitioner has sought for setting aside of the show cause notice at Annexure-D. 2. The facts made out are that the petitioner is an importer and has called in question the levy on the basis of reverse charge mechanism by virtue of the impugned notifications. Petitioner submits that the identical legal issue has already been adjudicated upon and decided in the case of Union of India v. Mohith Minerals Pvt. Ltd. - 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed therein, the "importer" as defined in Section 2(26) of the Customs Act, is made liable to pay tax; and (vi) Entry 9(ii) and Para 2 of Notification No. 8 of 2017, read with Notification No. 10 of 2017, creates a deeming fiction and a separate taxable event which is not permissible in law." 5. Taking note of the observations made by the Apex Court in the case of Mohith Minerals (supra) at Paragraph Nos. 147 and 148, it would be appropriate to dispose of the petition. Paragraph Nos. 147 and 148 of the said judgment read as follows: "147. We are in agreement with the High Court to the extent that a tax on the supply of a service, which has already been included by the legislation as a tax on the composite supply of goods....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etween cooperative and uncooperative federalism where the federal units are at liberty to use different means of persuasion ranging from collaboration to contestation. (c) The Government while exercising its rulemaking power under the provisions of the CGST Act and the IGST Act is bound by the recommendations of the GST Council. However, that does not mean that all the recommendations of the GST Council made by virtue of the power Article 279-A(4) are binding on the legislature's power to enact primary legislation. (ii) On a conjoint reading of Sections 2(11) and 13(9) of the IGST Act, read with Section 2(93) of the CGST Act, the import of goods by a CIF contract constitutes an "inter-State" supply which can be subject....