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 physic

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