Responsibility of purchaser would be limited to verifying GST registration of seller on GST portal: HC
Responsibility of purchaser would be limited to extent of establishing that he bona fidely purchased goods from seller for valuable consideration by verifying GST registration of seller available on official web portal; purchaser needed not aware of credentials and business activities of seller or about fact that seller obtained GST registration by producing fake documents [2023] 153 taxmann. com 325 (Andhra Pradesh)