Proceedings against recipient for ITC mis-match not sustained as no proceedings initiated against supplier

K.V. Joshy & C.K. Paul Vs Assistant Commissioner (Kerala High Court) Kerala High Court held that proceedings against petitioner [recipient] for Input Tax Credit mis-match cannot be sustained since no proceedings have been initiated against the supplier. Accordingly, proceedings initiated against recipient is not legally sustainable. Facts- The petitioner is an assessee under the provisions of CGST Act and this writ petition is submitted by the petitioner, challenging the show cause notice issued under Sec.73 of the CGST Act. As per the notice, the petitioner was directed to show cause, as...