Bona Fide Purchaser Not Liable for Supplier’s default to deposit GST - A2Z Taxcorp LLP

The Hon’ble Tripura High Court , in the landmark case of M/S. Sahil Enterprises v. Union of India and others [WP(C) No. 688 of 2022 dated January 06, 2026], has delivered a pivotal judgment addressing the constitutional validity and interpretation of Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017. The core issue before the court was whether a bona fide purchaser could…