Payer can recover GST loss from supplier who failed to remit tax, rules Madras HC

CHENNAI: The Madras High Court has ruled that GST authorities are not responsible for taking action under Section 76 of the Goods and Services Tax Act, 2017, against a person who allegedly collects tax for the supply of goods from another person but fails to pay it to the government, if the collection of tax was not brought to their notice. However, the court held that the payer of the tax can ini…