Lawgics – Judgment No. 172

The impugned order was set aside which confirmed demand on the ground that the petitioner had availed ITC from “cancelled dealers, return defaulters & tax non-payers” without any findings that suppliers from whom the petitioner had availed supplies had not discharged their tax liability by depositing tax with government either in cash or by availing ITC as per Section 16(2)(c) of CGST Act.

Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.