Actual receipt of goods governs input tax credit claims, requiring cumulative evidence and reasoned verification rather than invoice reliance alone.

Actual receipt of goods governs input tax credit claims, requiring cumulative evidence and reasoned verification rather than invoice reliance alone.Case-LawsGSTActual receipt of goods is an independent condition for input tax credit, requiring the clai…

Actual receipt of goods governs input tax credit claims, requiring cumulative evidence and reasoned verification rather than invoice reliance alone.
Case-Laws
GST
Actual receipt of goods is an independent condition for input tax credit, requiring the claimant to establish eligibility through credible evidence. Supplier registration, tax invoices, portal reflection and banking payments do not conclusively prove receipt, while a supplier's later non-availability at its declared premises does not alone disprove an earlier supply. Input tax credit claims require cumulative evaluation of invoices, e-way bills, transport records and other corroborative material. Adequate adjudication requires verification of that evidence, reasoned findings, and an effective opportunity of hearing; failure to undertake this assessment warrants fresh adjudication without determining the claim on merits.
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