Pinstar Automotive India Pvt. Ltd Vs Additional Commissioner, Central Tax
Date: March 20, 2023
Subject Matter
ITC: Substantive liability falls on the supplier and the protective liability upon the purchaser
Summary
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 w…
Mr. Ramesh Kutty, learned Senior Panel Counsel accepts notice for the respondent and is armed with instructions to enable this Court to dispose the matter finally, even at the stage of admission. 2. The petitioner is an assessee on the file of the respondent for the purposes of Central Goods and Services Tax Act, 2017 (in short ‘Act’) in relation to the period of assessment July, 2017…