Recipient Can Recover GST Penalty Caused by Supplier’s Non-Compliance: Allahabad HC

Surender Gupta Vs Appellate Authority State GST/Additional Commissioner Grade-II and 2 others (Allahabad High Court) Allahabad High Court allows recovery of penalty suffered by the recipient due to non-compliance of law at the end of supplier High Court has held that where the proceedings have been concluded against the recipient under Section 73 of Central Goods and Services (‘CGST’) Act due to non-reflection of ITC in the relevant returns, the supplier shall be made liable to compensate the loss caused to the recipient. Facts of the case The petitioner had paid rent to New Okhla Deve...