Please send the SUPREME COURT ORDER COPY if any, with respect to No GST can be demanded from Buyer for fault of Seller of non-payment of taxes to Govt.
Fact : - Buyer purchased Taxable Goods from seller.
- Payment of tax has been made by the purchasing dealer, but the same has not been remitted to the Government by the Seller
- Seller GSTR 3B & GSTR-1 : Not filed
- Buyer GSTR 2A : NIL
- Buyer claimed ITC on the basis of Invoice & receipt of goods and Full payment made to the seller.
- Now Assessing Officer issued notice u/s 73 of CGST Act, 2017 to BUYER for Payment of excess ITC Claimed.