Challenge to denial of input tax credit rejected. Appellant must prove movement of goods to establish genuineness. Opportunity granted for verification.
Case-Laws
GST
HC rejected challenge to adjudication order denying ITC. Appellant, purchaser, argued valid tax invoice and taxes paid; if supplier's registration cancelled, ITC denial unfair. Appellant must prove goods movement for transaction genuineness. If proven, authority to verify supplier. Without proof, liability remains. Appella
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