https://www.taxtmi.com/caselaws?id=757132 Whether Sections 16(2)(c) and 16(2)(d) (Assam GST and CGST) permit creation of tax liability against a purchasing dealer for a selling dealer's failure to deposit collected tax: HC applied binding precedent from a coordinate HC holding that invoking statutory provisions to fasten demands on purchasing dealers for the seller's default is impermissible; such default assessment/orders and consequential demands are unsustainable. Outcome: impugned show-cause notices and resultant orders against purchasing dealers set aside. The revenue, however, may proceed lawfully where purchase transactions are not bona fide. Writ petitions disposed. en-us Mon, 05 Aug 2024 00:00:00 +0530 Tue, 21 Jul 2026 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757132 Whether Sections 16(2)(c) and 16(2)(d) (Assam GST and CGST) permit creation of tax liability against a purchasing dealer for a selling dealer's failure to deposit collected tax: HC applied binding precedent from a coordinate HC holding that invoking statutory provisions to fasten demands on purchasing dealers for the seller's default is impermissible; such default assessment/orders and consequential demands are unsustainable. Outcome: impugned show-cause notices and resultant orders against purchasing dealers set aside. The revenue, however, may proceed lawfully where purchase transactions are not bona fide. Writ petitions disposed. Case-Laws GST Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757132