National Plasto Moulding Vs State of Assam
Date: August 5, 2024
Subject Matter
Bonafide purchasing dealers should not be denied ITC for the non-compliance of selling dealers
Summary
The case involves a batch of writ petitions challenging the validity of specific sections of the Assam and Central Goods and Services Tax Acts, which could penalize purchasing dealers for the tax compliance failures of selling dealers. The petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Dr. A. Saraf, learned senior counsel for the petitioners has submitted that though in this batch writ petitions, the petitioners have challenged the validity of Sections 16(2)(c) and 16(2)(d) of the Assam Goods and Services Tax Act, 2017 as well as the validity of Sections 16(2)(c) and 16(2)(d) of the Central Goods and Services Tax Act, 2017 al…