Subhash Singh Vs Deputy Commissioner
Date: May 2, 2024
Court: High Court
Bench: Uttarakhand
Type: Writ Appeal
Judge(s)/Member(s): RITU BAHRI, RAKESH THAPLIYAL
Subject Matter
Purchasers can't be held accountable for suppliers’ failure to deposit taxes
Summary
The appellant, engaged in retail and wholesale business of iron scrap and waste, availed input tax credit for the tax period April 2021 to March 2022. The appellant had purchased goods with proper invoices and made proper payments, including applicab…
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT Notice of motion. 2. Puja Banga, learned Standing Counsel, accepts notice on behalf of the State. 3. The appellant in the present case is engaged in retail and wholesale business of iron scrap and waste with its principal place of business, District Udham Singh Nagar, Uttarakhand. A copy of the registration of the appellant is Annexure no.1…