2021 (8) TMI 877

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..... not deposit the tax with the Government revenue would amount to double taxation - HELD THAT:- The issues require consideration. Hence, rule. Since legislation framed by the Parliament is under challenge, let there be notice to the learned Attorney General. For the limited purpose of considering the petitioner s request for interim relief for removing attachment of the Tax Credit Account, let .....

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..... 43A of the Act, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilization of input tax credit admissible in respect of such supply. The case of the petitioner is that having paid CGST on the purchases made from a registered dealer, the petitioner thereafter has no control over the seller to ensure that such tax is deposited with the .....

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..... with the Government revenue. He pointed out that the High Courts either read down the provision as to be applicable only when such non-deposit is with the connivance of the petitioner or the petitioner is found to be lacking in bona fides or struck down the provision as being unconstitutional and arbitrary expecting a dealer to perform an impossible task. Learned counsel for the petitioner als .....

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