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…
Ask Jurishour AI
GST Recovery Proceedings Can Be Initiated Against Supplier, Only If Proceedings Initiated Against Purchaser Did Not Materialize: Kerala HC
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.
Latest articles
Direct Tax
Interest On Delayed Return Of Seized Cash Can’t Be Denied Merely Because Tax Law Has No Express Provision: Punjab and Haryana High Court
The Punjab and Haryana High Court has held that income tax authorities must compensate...
GST
GST Confiscation Order Passed Before Reply Deadline Invalid: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Rajkot Bench, has set aside a...
Indirect Taxes
Incomplete E-Bike Kits Classifiable As Complete Vehicles, But Not Eligible For CKD Duty Concession: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Supreme Court
Wrong Death Date In Official Certificate Does Not Establish Cheating Or Forgery: Supreme Court Quashes Criminal Case
The Supreme Court has quashed criminal proceedings against a woman accused of furnishing an...
More like this
Direct Tax
Interest On Delayed Return Of Seized Cash Can’t Be Denied Merely Because Tax Law Has No Express Provision: Punjab and Haryana High Court
The Punjab and Haryana High Court has held that income tax authorities must compensate...
GST
GST Confiscation Order Passed Before Reply Deadline Invalid: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Rajkot Bench, has set aside a...
Indirect Taxes
Incomplete E-Bike Kits Classifiable As Complete Vehicles, But Not Eligible For CKD Duty Concession: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...

