GST Input Tax Credit assessment requires production of e-way bills and transport documents; matter remitted for de novo adjudication
Case-Laws
GST
Assessment of input tax credit focused on alleged transcription errors in the annual return and failure to produce requisite e-way bills; the petitioner must produce all e-way bills and transport documents to substantiate movement of goods, failing which sample documents are inadmissible. The respondent is directed to undertake de novo adjudi
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