Purchasers responsible to verify GST registration of seller on GST Portal: SC

Deputy Assistant Commissioner-1 (ST) Vs Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. (Supreme Court of India) Introduction: This article delves into the crucial case of Deputy Assistant Commissioner-1 (ST) v. Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. [Petitions for Special Leave to Appeal (C) No (S). 24711-2474 of 2023 dated November 6, 2023], heard by the Supreme Court of India. The verdict emphasizes the purchaser’s responsibility to verify the GST registration of the seller on the GST portal. The Hon’ble Supreme Court in above case held that they are not inclined to ...