Till recently we were reading about cases where revenue authorities were issuing notices to recipients when they were unable to trace fraudulent suppliers. Targeting recipients for the mistake of the supplier was a second step in the process; the first being finding and slamming the supplier with notice and recovering dues. However, recently in one of the cases, the revenue authorities took the liberty of issuing show-cause notices to recipients directly without even trying to contact the supplier. The officers ignored the guilty and directly went out and panned the innocent party who was not involved in the scam.
Source Taxscan
