9911796707
TMI Blog2024 (8) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 5-8-2024 - WP(C)/2863/2022, WP(C)/4170/2021, WP(C)/5107/2021, WP(C)/4173/2021, WP(C)/7167/2023, WP(C)/4166/2021, WP(C)/495/2022, WP(C)/4327/2021, WP(C)/4151/2021, WP(C)/489/2022, WP(C)/4168/2021, WP(C)/4085/2021, WP(C)/7236/2021, WP(C)/4100/2021 - - - GST - Validity of Sections 16 (2) (c) and 16 (2) (d) of the Assam Goods and Services Tax Act, 2017 as well as the validity of Sections 16 (2) (c) and 16 (2) (d) of the Central Goods and Services Tax Act, 2017 - whether purchasing dealer cannot be punished for the act of the selling dealer in case the selling dealer had failed to deposit the tax collected by it? - HELD THAT:- The controversy raised in this batch of writ petitions is squarely covered by the decision of the Delhi High Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es And Anr, Madhu Jain, Mahabir Prasad Mahendra Kumar, Dipankar Banik, Vijay Trading Co., Tolaram Surendar Kumar Kundalia And Anr, Surender Kumar Kundalia, Gunchand Dalchand, Hemkaran Stores, M/s. Rathi Traders And Anr, Motilal Gyanchand And Anr, Gyanchand Bengani, M/s. Chunnilal Bothra And Sons, M/s. Lunakaran Nandkishore And Anr, Sri Motilal Lahoty, M/s. Jaiswal Trading And Anr, Siya Ram Choudhury, Versus The State of Assam, The Commissioner of State Taxes (Earlier Known As The Commissioner of Taxes) Guwahati, The Superintendent of Taxes, Nishant Sales Corporation, The Union of India, The Commissioner Central Goods And Service Tax Guwahati, The Assistant Commissioner Central Goods Ana Service Tax Tezpur, Jvl Agro Industries Ltd., (VIJAY B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to dispute the fact that the controversy raised in these writ petitions is squarely covered by the decision of the Delhi High Court rendered in On Quest Merchandising India Private Limited (supra). 4. Before the Delhi High Court, the validity of Section 9 (2) (g) of the Delhi Value Added Tax Act, 2004 was under challenge. The said provisions of the Delhi Value Added Tax Act are analogous to the provisions of Sections 16 (2) (c) and 16 (2) (d) of the Assam Goods and Services Tax Act, 2017 as well as Sections 16 (2) (c) and 16 (2) (d) of the Central Goods and Services Tax Act, 2017. 5. The Delhi High Court in the said judgment has observed as under:- 39. Applying the law explained in the above decisions, it can be safely concluded in the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t places an onerous burden on a bona fide purchasing dealer. . . . 53. In light of the above legal position, the court hereby holds that the expression dealer or class of dealers occurring in section 9 (2) (g) of the DVAT Act should be interpreted as not including a purchasing dealer who has bona fide entered into purchase transactions with validly registered selling dealers who have issued tax invoices in accordance with section 50 of the Act where there is no mismatch of the transactions in Annexures 2A and 2B. Unless the expression dealer or class of dealers in section 9 (2) (g) is read down in the above manner, the entire provision would have to be held to be violative of article 14 of the Constitution. 54. The result of such reading do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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