Subhash Singh Vs Deputy Commissioner (Uttarakhand High Court)
The Hon’ble Uttarakhand High Court in Subhash Singh v. Deputy Commissioner, SGST [Special Appeal No. 100 of 2024 dated May 03, 2024] has modified the assessment order passed earlier against the purchasing dealer on condition of depositing 10% of the amount demanded and further observed that proceedings under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) should not ideally be instituted against the purchasing dealer for availing the benefit of ITC since the same has not been availed in a fraudulent manner.
Facts:
Subhash Singh (“the Appellant”) is engaged in the retail and wholesale business of iron scrap and waste with its principal place of business, District Udham Singh Nagar, Uttarakhand.
The Appellant had purchased goods with proper invoices and made proper payments through banking channels along with applicable GST. The details of the invoices and the payment of GST have been recorded in the Appellant’s books of accounts.
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