The Hon’ble Supreme Court in the 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] held that they are not inclined to interfere in the matter where the Hon’ble Andhra Pradesh High Court held that the assessee was responsible only to the extent of establishing that the bonafide purchased goods from the Supplier for valuable consideration after verifying the GST registration of the said Supplier on the GST portal.
Source a2ztaxcorp
