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GST HC Case Laws

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Madras HC quashed assessment orders reversing ITC availed by assessee on the ground that no proceedings were initiated against the sellers in the first place, for non payment of tax and held that the said orders suffer from fundamental flaws The HC condemned Revenue for not confronting the sellers and inaction against them in this regard Further the court noted that the assessee engaged in trading of Raw Rubber Sheets, had purchased goods from sellers and based on the returns filed by sellers, availed ITC However, when Revenue discovered that sellers had not discharged their tax liability, Revenue passed the impugned orders, levying the entire liability on the assessee rather than confronting the sellers.



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