Is there a way to know whether terraform destroy command is fired or the deletion is part of the apply?

A scenario, where terraform apply results in delete of the existing resource, is it possible to know whether this delete is part of the terraform apply or destroy ?

No. In the general sense destroy is equivalent to removing all managed resources from the config and then running apply. Note that the more procedural way to destroy is to use terraform plan -destroy and apply the resulting plan, which makes it a bit more apparent that they are intended to be treated equivalently.

No, I’m asking regarding the development of a provider. I have a custom provider, where some resources get destroyed as part of #forced replacement, if there is a update on any force new attributes

Wanted to know if there is a way to know from the resource data that this is a destroy or apply.

The answer is still the same from the perspective of the provider, ApplyResourceChange is called the same way in both cases.