Buyer cannot be saddled with tax component under GST for failure on part of supplier

Rabin Sarkar Vs Deputy Commissioner of Revenue (Calcutta High Court) Calcutta High Court held that petitioner/ buyer cannot be saddled with tax component for failure on the part of BSNL/ supplier. Accordingly, BSNL authorities are accordingly directed to pay the same and writ petition is disposed of. Facts- The instant writ petition has been filed not only challenging the appellate order passed u/s. 107 of the CGST/WBGST Act, 2017 but also praying for a refund of Rs. 1,67,974/- which the petitioner claims to have been illegally recovered from the petitioner’s cash ledger as would corroborate...