Purchasers responsibility to verify the GST registration of the seller on the GST Portal


Last updated: 13 January 2024

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the case of Deputy Assistant Commissioner-1 (ST) v. Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. [Petitions for Special Leave to Appeal (C) No (S). 24711-2474 of 2023 dated November 6, 2023] held that they are not inclined to interfere in the matter where the Honโ€™ble Andhra Pradesh High Court held that the assessee was responsible only to the extent of establishing that the bonafide purchased goods from the Supplier for valuable consideration after verifying the GST registration of the said Supplier on the GST portal.

Citation :
Petitions for Special Leave to Appeal (C) No (S). 24711-2474 of 2023 dated November 6, 2023

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Bimal Jain
Published in GST
Views : 192

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