Case Law Details
Deputy Assistant Commissioner-1 (ST) Vs Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. (Supreme Court of India)
Introduction: This article delves into the crucial case of Deputy Assistant Commissioner-1 (ST) v. Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. [Petitions for Special Leave to Appeal (C) No (S). 24711-2474 of 2023 dated November 6, 2023], heard by the Supreme Court of India. The verdict emphasizes the purchaser’s responsibility to verify the GST registration of the seller on the GST portal.
The Hon’ble Supreme Court in above case held that they are not inclined to interfere in the matter where the Hon’ble Andhra Pradesh High Court held that the assessee was responsible only to the extent of establishing that the bonafide purchased goods from the Supplier for valuable consideration after verifying the GST registration of the said Supplier on the GST portal.
Facts:
Arhaan Ferrous and Non-Ferrous Solutions Pvt. Ltd. (“the Respondent”) is engaged in the trading of iron scrap. Mr. T. Srinivasulu (“the Transporter”) is the owner of the vehicle in which the Respondent transports iron scrap. The Respondent purchased the iron scrap (“the Goods”) from M/s. K.S. Enterprises (“the Supplier”) located in Vijaywada and further sold the same to M/s. Radha Smelters Private Limited (“the Buyer”) located in Sankarampet under valid invoice number. The Respondent engaged the transporter for transporting the Goods from Vijayawada to Sankarampet accompanied with valid documents such as invoice, E-way bill, weighment slip etc.
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