Non-Payment of GST – ITC availed by Buyer- HC Quashes notice to Buyer as seller not questioned

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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