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M/S. D.Y. Beathel Enterprises vs The State Tax Officer (Data Cell), Madurai [Madras High Court] [Original]
https://gstgyaan.com/ms-dy-beathel-enterprises-vs-the-state-tax-officer-data-cell-madurai-madras-high-court-original
M/S. D.Y. Beathel Enterprises vs The State Tax Officer (Data Cell), Madurai [Madras High Court] [Original]
A genuine buyer should not be punished for a supplier's failure to deposit tax. Authorities must follow due process and first attempt to recover tax from the defaulting supplier.
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