GST: Purchasing Dealer Not Responsible for Supplier’s Business Activities or Registration Authenticity

Arhaan Ferrous And Non-Ferrous Solutions Pvt Ltd Vs Deputy Assistant Commissioner (Andhra Pradesh High Court)

Responsibility of purchaser limited to verify GST registration of seller on GST Portal

The Hon’ble Andhra Pradesh High Court in M/s Arhaan Ferrous and Non-Ferrous Solutions Pvt. Ltd. v. Deputy Assistant Commissioner [Writ Petition No. 15481 of 2023 dated August 03, 2023] held that, the assessee is responsible only to the extent of

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