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    <title>Purchasers responsibility to verify the GST registration of the seller on the GST Portal</title>
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    <description>Purchaser responsibility under the GST framework is limited to establishing that goods were bonafidely purchased for valuable consideration after verifying the seller&#039;s GST registration on the GST portal. Revenue may proceed against an absent supplier under confiscation provisions and against the transporter or person in charge under transit provisions, but cannot confiscate a buyer&#039;s goods solely on doubt about the supplier without affording the buyer an opportunity to establish the purchase. Detained goods may be released on deposit and bond and vehicles released to the transporter pending enquiry.</description>
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