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Buyer cannot be saddled with tax component under GST for failure on part of supplier
Case Law Details
- Case Name
- Rabin Sarkar Vs Deputy Commissioner of Revenue (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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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 ...
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