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india

Buyer not at fault for Non-payment of GST by Seller

Actual Case: Sanchita Kundu Vs Assistant Commissioner of State Tax (Calcutta High Court) A petition filed by a buyer who was denied the benefit of Input Tax Credit (ITC) by the responded GST concerned who stated that the supplier in consideration did not have a valid GST registration at the time of purchase. The buyer was, hence, charged with penalty and interest.

Source Taxguru

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