https://www.taxtmi.com/caselaws?id=761113 Under the GST scheme, tax liability arises from the supply of goods or services, and the Act operates as a complete code. Payment of tax is not conditional on realisation of the contract value from the contractee, so the assessing authority may assess and recover tax from the assessee even if the contractee has not paid. The assessment and appellate orders were not interfered with on this ground, while the assessee was left free to pursue independent civil or administrative remedies against the contractee or government department for unpaid dues. en-us Fri, 08 Mar 2024 00:00:00 +0530 Mon, 04 Nov 2024 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761113 Under the GST scheme, tax liability arises from the supply of goods or services, and the Act operates as a complete code. Payment of tax is not conditional on realisation of the contract value from the contractee, so the assessing authority may assess and recover tax from the assessee even if the contractee has not paid. The assessment and appellate orders were not interfered with on this ground, while the assessee was left free to pursue independent civil or administrative remedies against the contractee or government department for unpaid dues. Case-Laws GST Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761113