{"id":69806,"date":"2024-08-16T08:21:24","date_gmt":"2024-08-16T02:51:24","guid":{"rendered":""},"modified":"2024-08-16T08:21:24","modified_gmt":"2024-08-16T02:51:24","slug":"dealers-not-penalized-for-seller-39-s-tax-failures-court-overturns-orders-allows-action-on-non-bona-fide-purchases","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69806","title":{"rendered":"Dealers Not Penalized for Seller&#39;s Tax Failures; Court Overturns Orders, Allows Action on Non-Bona Fide Purchases."},"content":{"rendered":"<p>Dealers Not Penalized for Seller&#39;s Tax Failures; Court Overturns Orders, Allows Action on Non-Bona Fide Purchases.<br \/>Case-Laws<br \/>GST<br \/>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&#39;s failure to deposit collected tax. The High Court held that the controversy is covered by the Delhi High Court&#39;s decision in On Quest Merchandising India Pvt. Ltd. case, where<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=80478\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dealers Not Penalized for Seller&#39;s Tax Failures; Court Overturns Orders, Allows Action on Non-Bona Fide Purchases.Case-LawsGSTSections 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&#39;s failure to deposit collected tax. The High Court held that the &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69806\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Dealers Not Penalized for Seller&#39;s Tax Failures; Court Overturns Orders, Allows Action on Non-Bona Fide Purchases.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69806","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69806","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69806"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69806\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}