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
High Court of Uttarakhand - GST - GST Proceedings - Tax news - Taxscan

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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now

taxscan-loader