GST Proceedings on Fraudulent ITC Barred against Purchaser for Supplier’s Tax Non-Payment: Uttarakhand HC [Read Order]
The Court modified the order of the appeal that since the appellant has produced all the invoices from the suppliers, and it was the duty of the suppliers to further file their returns, which they have not done
In a recent case, the High Court of Uttarakhand has held that proceedings under the Goods and Service Tax ( GST ) Act, 2017 cannot be initiated against the receiver of benefits on fraudulent Input Tax Credit ( ITC ) while the supplier failed to pay tax. Subhash Singh, the appellant is engaged in the…
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