Proceedings u/s 74 of GST Act not to be initiated against Purchaser for Non-Deposit by Supplier: Uttarakhand HC [Read Order]
The petitioner was earlier denied Input Tax Credit (ITC) by the State Goods and Services Tax (SGST) department
By Manu Sharma - On May 16, 2024 5:22 pm - 2 mins read
In a historic decision, a Division Bench of the Uttarakhand High Court has held that no proceedings shall be initiated against purchaser of goods under Section 74 of Goods and Services Tax Act for non-deposit of Goods and Services Tax ( GST ) by supplier. Singh, engaged in the iron scrap and waste business, had…
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