Taxpayer's plea rejected over non-submission of vehicle movement details like lorry receipts to claim Input Tax Credit benefit.

Case-Laws – GST – Highlights – Petitioner challenged order blocking Input Tax Credit (ITC) balance due to failure to produce mandatory vehicle movement details like lorry receipt and trip sheet as required u/s 16(2)(b) of CGST Act. Court held petitioner

Taxpayer's plea rejected over non-submission of vehicle movement details like lorry receipts to claim Input Tax Credit benefit.
Case-Laws
GST
Petitioner challenged order blocking Input Tax Credit (ITC) balance due to failure to produce mandatory vehicle movement details like lorry receipt and trip sheet as required u/s 16(2)(b) of CGST Act. Court held petitioner was obligated to furnish such particulars to avail ITC benefit. Since petitioner failed to do so, impugned assessment order wa

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