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HomeGSTGST Recovery Proceedings Can Be Initiated Against Supplier, Only If Proceedings Initiated...

GST Recovery Proceedings Can Be Initiated Against Supplier, Only If Proceedings Initiated Against Purchaser Did Not Materialize: Kerala HC 

GST

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By Mariya Paliwala
GST Recovery Proceedings Can Be Initiated Against Supplier, Only If Proceedings Initiated Against Purchaser Did Not Materialize: Kerala HC

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The Kerala High Court has held that the recovery proceedings can be initiated against the supplier, only if the proceedings initiated against the purchaser did not materialize.  The bench of Justice Ziyad Rahman A.A. has observed that recovery proceedings would be justified against the purchaser, only in a case where the Department is able to…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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