Madras High Court
M/S.R.K.Timbers vs Union Of India on 5 July, 2023
W.P. No.10027 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.07.2023
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.10027 of 2021
and W.M.P. No.10655 of 2021
M/s.R.K.Timbers
Represented by its Proprietor ... Petitioner
Vs.
1.Union of India,
Represented by Secretary, Ministry of Finance,
Government of India, North Block,
New Delhi- 110 001.
2.Goods and Service Taxes Council,
5th Floor, Tower-II, Jeevan Bharti Building,
Janpath Road, Connaught Place,
New Delhi- 110 001.
3.The Superintendent,
GST & Central Excise,
GST & Central Excise Audit-I Commissionerate,
Chennai- 600 101. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, praying to issue a Writ of Certiorari calling for the records 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.
1/4
https://www.mhc.tn.gov.in/judis
W.P. No.10027 of 2021
For Petitioner : Mr.C.Rekha Kumari
For 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 submitted by the learned counsel for the petitioner and the
learned counsel for the Respondents in unison that the issue involved in this
writ petition stands covered by the judgment of the Hon'ble Supreme Court
in the case of Union of India vs. Mohit Minerals Private Limited reported in
(2022) 92 GST 101 (SC), which was followed by the Division Bench of this
Court in W.P.Nos.10330 of 2019 and etc., batch dated 29.09.2022. The
relevant portions of the order is extracted hereunder:
"4. Both the learned counsel for the petitioners and the learned
counsel for the Revenue confirmed that the issue is no longer res integra
and is covered in favour of the petitioners in terms of the decision of the
Hon'ble Supreme Court in Union of India vs. Mohit Minerals Private
Limited reported in (2022) 92 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:
https://www.mhc.tn.gov.in/judis
W.P. No.10027 of 2021
"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 Government by
notification did not specify a taxable person different recipient
prescribed in Section 5(3) of the IGST Act for the purpose of
reverse charge."
5. In view of the above, these Writ Petitions stand
allowed. No costs. Consequently, connected W.M.Ps. are
closed."
3. In view of the same, the present writ petition is disposed of in
terms of the decision in W.P.Nos.10330 of 2019 and etc., batch. No costs.
Consequently, the connected miscellaneous petition is closed.
05.07.2023
Speaking (or) Non Speaking Order
Index:Yes/No
Neutral Citation: Yes/No
mka
https://www.mhc.tn.gov.in/judis
W.P. No.10027 of 2021
MOHAMMED SHAFFIQ, J.
mka
To:
1.The Secretary, Ministry of Finance,
Government of India, North Block,
New Delhi- 110 001.
2.Goods and Service Taxes Council,
5th Floor, Tower-II, Jeevan Bharti Building,
Janpath Road, Connaught Place,
New Delhi- 110 001.
3.The Superintendent,
GST & Central Excise,
GST & Central Excise Audit-I Commissionerate,
Chennai- 600 101.
W.P. No.10027 of 2021
05.07.2023
https://www.mhc.tn.gov.in/judis
