Case Law Details
Case Name : D.Y. Beathel Enterprises Vs State Tax Officer (Data Cell) (Madras High Court)
Appeal Number : W.P.(MD) Nos. 2127 of 2021
Date of Judgement/Order : 24/02/2021
Related Assessment Year :
Courts :
All High Courts Madras High Court
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D.Y. Beathel Enterprises Vs State Tax Officer (Data Cell) (Madras High Court)
Section 16 of CGST Act, 2017 provides that Input Tax Credit (ITC) could be availed by the buyer if GST is paid by the seller. Thus, in case of non-payment of GST, who should be questioned, the seller or the buyer?
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