There is no mechanism for the buyer to find whether the supplier has actually paid tax to the Government. Therefore, if the buyer satisfies all the conditions in Section 16 and the concerned Invoice gets reflected in his GSTR2B, he can avail the ITC. Recovering the amount from him just because the seller has not deposited tax is not tenable in law
Whether recovery of tax from buyer due to seller not depositing the same is tenable in law? Print
Modified on: Mon, 21 Mar, 2022 at 10:14 PM
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