D.Y. Beathel Enterprises Vs State Tax Officer
Date: February 24, 2021
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): JUSTICE G.R.SWAMINATHAN
Subject Matter
Recovery action against the Seller a must, before denying ITC to the buyer
Summary
Inorder to avail ITC u/s 16 of the Act, the tax must reach the kitty of the Government. The liability may have to be eventually borne by one party, either the seller or the buyer. In the case on hand, the respondent does not appear to have taken any…
Heard, the learned counsel on either side. 2. The petitioners’ herein are dealers, registered with Nagercoil Assessment Circle. Though the petitions are 17 in number, the issue raised in all these writ petitions is virtually one and the same. 3. The petitioners are traders in Raw Rubber Sheets. According to them, they had purchased goods from one Charles and his wife Shanthi. 4. The specific…