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Gauhati HC Quashes ITC Demand as Bona Fide Purchaser Cannot Be Penalised for Supplier’s Tax Default
Case Law Details
- Case Name
- Narayan Enterprise And Anr. Vs Union of India And 2 Ors (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Guwahati High Court
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Narayan Enterprise And Anr. Vs Union of India And 2 Ors (Gauhati High Court)
The Gauhati High Court considered a writ petition challenging an Order-in-Original dated 19.02.2024 passed by the Assistant Commissioner, Central Goods and Services Tax & Central Excise Division, Silchar, and an Order-in-Appeal dated 07.01.2025 passed by the Joint Commissioner, CGST, Central Excise and Customs, Guwahati. By the Order-in-Original, a demand of Rs.22,22,695 comprising IGST of Rs.22,14,393, CGST of Rs.4,151 and SGST of Rs.4,151 for the period from May 2018 to March 2019 had been confirmed against the ...






