Court Upholds Rejection of ITC Claim, Emphasizes Proof of Goods Movement; Fraudulent Vehicles Found.

Case-Laws – GST – Highlights – The High Court upheld the validity of the impugned order u/s 107(11) of the Karnataka Goods and Services Act, 2017. The petitioner’s contention that the adjudicating authority erred by not taking action against the supplier

Court Upholds Rejection of ITC Claim, Emphasizes Proof of Goods Movement; Fraudulent Vehicles Found.
Case-Laws
GST
The High Court upheld the validity of the impugned order u/s 107(11) of the Karnataka Goods and Services Act, 2017. The petitioner's contention that the adjudicating authority erred by not taking action against the supplier and ignoring tax invoices and tax payments was rejected. The court held that the purchasing dealer must prove the actual physical movement of goods unle

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