Dealers Not Penalized for Seller's Tax Failures; Court Overturns Orders, Allows Action on Non-Bona Fide Purchases.
Case-Laws
GST
Sections 16(2)(c) and 16(2)(d) of the Assam and Central Goods and Services Tax Acts, 2017, were challenged regarding the validity of punishing a purchasing dealer for the selling dealer's failure to deposit collected tax. The High Court held that the controversy is covered by the Delhi High Court's decision in On Quest Merchandising India Pvt. Ltd. case, where
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =