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AASTHA ENTERPRISES vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY

Pet. Counsel

Archana Sinha

Res. Counsel

Vivek Prasad

Petitioner / Applicant	AASTHA ENTERPRISES
Respondent	THE STATE OF BIHAR & OTHERS
Court	Patna High Court
State	Bihar
Date	Aug 18, 2023
Order No.	Civil Writ Jurisdiction Case No. 10395 of 2023
Citation	2023(8) TAXREPLY 7765
Original Order
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ORDER
JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) 1. The issue raised in the above writ petition is as to the sustainable claim of Input Tax Credit, when it has been proved that the purchaser, a registered dealer has satisfied the tax liability to the selling dealer, another registered dealer, evidenced by a tax invoice; even when the selling dealer does not pay the said tax to the Government after collecting it from the purchaser. Whether the purchasing dealer can be denied Input Tax Credit evidenced by the invoice and is not the State obliged to take proceedings against the selling dealer, who defaulted payment of collected tax to the State; for which the statute provides ample scope, is the question raised. 2. The question unfortunately is raised against an assessment order on which there is a statutory appeal provided. The assessment order is dated 24/25.05.2022 and as per Section 107 of the Bihar Goods and Services Tax Act, 2017 (for brevity “BGST Act”) an....