Case Law Details
Case Name : D.Y. Beathel Enterprises Vs State Tax Officer (Madras High Court)
Related Assessment Year :
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All High Courts Madras High Court
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D.Y. Beathel Enterprises Vs State Tax Officer (Madras High Court)
The petitioners in this case are registered dealers with Nagercoil Assessment Circle, and the main issue revolves around the recovery of input tax credit.
Analysis: The petitioners, who are traders in Raw Rubber Sheets, claim to have purchased goods from Charles and his wife Shanthi. They contend that a substantial portion of the sale consideration, including the tax component, was paid through banking chann
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Very well judgment. In practice, GST officer catches those who are left. Vanish dealer are never prosecuted. Department is sleeping on bogus dealers.