Substantive GST liability falls on supplier and protective liability upon Purchaser

Pinstar Automotive India Pvt. Ltd. Vs Additional Commissioner (Madras High Court)

There can be no dispute on the position that the provisions of Section 16 are to be observed strictly, such that, there is no jeopardy to the interests of the revenue. The provisions of the Central Goods and Services Tax Act, 2017 has, assimilating wisdom of experience from the erstwhile tax regimes, gone one step further to ensure that the interests of the revenue are protected by providing for a mandate that the tax liability is defrayed/met

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