No GST Act Proceedings Against Purchaser for Supplier’s Non-Deposit: Uttarakhand HC

Subhash Singh Vs Deputy Commissioner (Uttarakhand High Court) A recent judgment by the Uttarakhand High Court in the case of Subhash Singh vs. Deputy Commissioner sheds light on the applicability of Section 74 of the Goods and Services Tax (GST) Act. The court addressed whether purchasers should be held accountable for their suppliers’ failure to deposit taxes. The appellant, engaged in the iron scrap business, had purchased goods with proper invoices and paid applicable GST. However, the supplier failed to deposit taxes, leading to a demand notice against the appellant. The crux of the ...