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Non-Payment of GST – ITC availed by Buyer- HC Quashes notice to Buyer as seller not questioned
Case Law Details
- Case Name
- D.Y. Beathel Enterprises Vs State Tax Officer (Data Cell) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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D.Y.Beathel Enterprises Vs State Tax Officer (Data Cell) (Madras High Court)
Section 16 of CGST Act, 2017 provides that Input Tax Credit (ITC) could be availed by the buyer if GST is paid by the seller. Thus, in case of non-payment of GST, who should be questioned, the seller or the buyer?
It can be seen therefrom that the assessee must have received the goods and the tax charged in respect of its supply, must have been actually paid to the Government either in cash or through utilization of input tax credit, admissible in respect of the said supply.
12. Therefore, if the tax had not reached t...
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