https://www.taxtmi.com/caselaws?id=377191 A purchaser who has duly accounted for purchases cannot be fastened with tax liability merely because the corresponding seller failed to report the sales; the stated principle is that action for non-reporting lies against the defaulting seller, not the compliant purchaser. The assessment was also found vulnerable because it was passed without adequate opportunity and personal hearing, violating natural justice. On those grounds, the assessment order was quashed and the matter remanded for fresh consideration with directions to afford the petitioner a proper opportunity and hearing. en-us Wed, 06 Mar 2019 00:00:00 +0530 Tue, 26 Mar 2019 06:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377191 A purchaser who has duly accounted for purchases cannot be fastened with tax liability merely because the corresponding seller failed to report the sales; the stated principle is that action for non-reporting lies against the defaulting seller, not the compliant purchaser. The assessment was also found vulnerable because it was passed without adequate opportunity and personal hearing, violating natural justice. On those grounds, the assessment order was quashed and the matter remanded for fresh consideration with directions to afford the petitioner a proper opportunity and hearing. Case-Laws VAT and Sales Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377191