Purchasers cannot be left at the mercy of the seller as they can also not compel the selling dealer to file the return within stipulated time and deposit the tax Collected.
Here is an important decision of the Allahabad High Court wherein the Court observed that the purchaser cannot be left at the mercy of the seller. The same would be important where recovery of ITC is initiated by the department against the buyer. This was the observation of the Allahabad High court. It further observed that the purchasing dealer can also not compel the selling dealer to file the return within stipulated time and deposit the tax collected.
The purchasing dealer cannot be left at the mercy of the selling dealer.
