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THE GAUHATI HIGH COURT IN THE CASE OF National Plasto Moulding V/s State of Assam, decided on 5-8-2024
👉 Issue:-
✔️ Can Purchasing dealers may be punished for act of selling dealer who failed to deposit tax with Govt?
👉 TheHon’ble High Court Judgement:-
✔️ Show cause notice issued against assessee was to be set aside on following case of On Quest Merchandising India Private Limited v. Government of NCT of Delhi [2017] 87 taxmann.com 179 (Delhi) wherein it was categorically held that a purchasing dealer could not be punished for act of selling dealer in case selling dealer had failed to deposit the tax collected by it.
Section 16 of Central Goods and Services Tax Act, 2017
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