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Gauhati HC Quashes GST ITC Demand Against Bona Fide Purchaser for Seller’s Return Default
Case Law Details
- Case Name
- Advance Engineering Farms And Equipments Vs State of Assam And 3 Ors (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Advance Engineering Farms And Equipments Vs State of Assam And 3 Ors (Gauhati High Court)
The Gauhati High Court heard a writ petition filed by a proprietorship firm registered under the Central Goods and Services Tax Act, 2017 challenging the rectification order dated 10.04.2024, whereby the respondent authorities demanded CGST of Rs.1,60,506/- and SGST of Rs.1,60,506/- for the Financial Year 2017-18 on the ground of excess Input Tax Credit (ITC). The petitioner had purchased generators from Respondent No.4 for Rs.9,44,000/-, paying CGST and Assam GST of Rs.72,000/- each alon...





