2016 PTD 1877

Case Laws / Head Notes / Paras

Determination of tax liability---Failure to pay tax due, or making short payment and claiming input tax---Registered person/respondent, after verifying the status and genuineness of the supplier, made payments of input tax, and fulfilled all the legal responsibilities on its part---Registered person after adopting of methods of making payments, as prescribed by the law, had discharge its onus---No responsibility lay on the registered person to haunt its supplier depositing their liabilities in the Government Exchequer---Mere allegation that the alleged suppliers were blacklisted, suspended, and false, was not enough and corroborating evidence for denying the lawful right of input tax of the buyer---Duty of the tax functionaries was to check, as to whether the supplier had made payment of t...