Table of Contents
Cases Covered:
M/s.Jai Balaji Paper Cones VS The Assistant Commissioner, Sales Tax,
Facts of the cases:
The petitioner made the payment of tax and invoice value to the seller. But the amount was not paid by the seller to the government. The department asked the petitioner to pay the tax to the government. But he filed the writ to drop the proceedings
Observation & Judgement of the court:
A registered person is not entitled to credit of input tax in respect of any supply of goods or services of both if tax is not paid to the Government. The registration of the second respondent has been cancelled on 31.10.2018 before three invoices dated 23.11.2018 were raised. Thus, it is clear that the second respondent could not have paid the tax to the ex-chequer.
Thus in light of section 16(2)(c) writ petition is dismissed
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