Service Recipient Cannot Face Penalty for Seller’s Failure to Remit GST to State Treasury unless in Exceptional Circumstances: Calcutta HC [Read Order]
HC voided order & notice, prioritised action vs supplier, allowed proceedings vs appellant only in exceptional cases per CBIC guidelines
By Navasree A.M - On May 6, 2024 8:01 pm - 3 mins read
The Calcutta High Court has ruled that the onus of inquiry regarding non-remittance of Goods and Services Tax ( GST ) to the state treasury falls upon the seller, particularly in cases where the service recipient has already fulfilled their payment obligations unless in exceptional circumstances as clarified in the press release issued by Central…
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