Availment of Input Tax Credit on invoices from non-existent dealers rejected where no reply to show cause notices; relief denied.

Availment of Input Tax Credit on invoices from non-existent dealers rejected where no reply to show cause notices; relief denied.Case-LawsGSTAvailment of input tax credit based on invoices issued by non-existing dealers is unsustainable where the taxpayer

Availment of Input Tax Credit on invoices from non-existent dealers rejected where no reply to show cause notices; relief denied.
Case-Laws
GST
Availment of input tax credit based on invoices issued by non-existing dealers is unsustainable where the taxpayer failed to respond to antecedent show cause notices, with resulting assessments under the relevant provisions remaining operative and rectification applications rejected. Statements of e-way bills alone are inadequate to prove physical receipt of goods; documentary proof such as delivery challans and receipts is required, and reliance solely on e-way bill summaries will not substantiate input tax credit claims. Writ remedies are not maintainable where statutory remedy and proceedings under the assessment scheme are available.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =