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GST Review July-2023

From the Courts

Dhaval Talati
10 WRIT PETITION FOR SEEKING DIRECTION TO REVENUE DEPARTMENT TO RETURN THE AMOUNT OF RS. 13,38,544/- Facts of the case- The Petitioner (The Buyer) is a firm engaged in a business of distribution of iron and steel metal scrap. He had bought a scrap material through e-auction from Respondent No. 1 (The Vendor). On above purchase the Petitioner has paid full consideration of Rs. 51,97,142/- including GST of Rs. 9,35,486/-. The Petitioner further claimed the ITC against the GST paid at the time of said purchase. However after some time he got to know that the Respondent No. 1 has committed a default in payment of GST of the above-mentioned purchase. .......