GST not Payable if no Invoice is Raised and Payment is not Received: Madras High Court directs for Reconsideration in light of CBIC Circular [Read Order]
Contractor with National Highways Authority of India was presented with Multiple Assessment Orders requiring them to pay Tax and allied Penalty on amounts not received
The Madras High Court held that Goods and Services Tax ( GST ) is not payable by an Assessee in the event that Invoice for payment has not been raised and amount has not been received by the Assessee. The Madras High Court upon perusal of the facts and circumstances of the case, placed reliance…
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