{"id":69435,"date":"2024-06-15T19:06:30","date_gmt":"2024-06-15T13:36:30","guid":{"rendered":""},"modified":"2024-06-15T19:06:30","modified_gmt":"2024-06-15T13:36:30","slug":"challenge-to-denial-of-input-tax-credit-rejected-appellant-must-prove-movement-of-goods-to-establish-genuineness-opportunity-granted-for-verification","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69435","title":{"rendered":"Challenge to denial of input tax credit rejected. Appellant must prove movement of goods to establish genuineness. Opportunity granted for verification."},"content":{"rendered":"<p>Challenge to denial of input tax credit rejected. Appellant must prove movement of goods to establish genuineness. Opportunity granted for verification.<br \/>Case-Laws<br \/>GST<br \/>HC rejected challenge to adjudication order denying ITC. Appellant, purchaser, argued valid tax invoice and taxes paid; if supplier&#39;s registration cancelled, ITC denial unfair. Appellant must prove goods movement for transaction genuineness. If proven, authority to verify supplier. Without proof, liability remains. Appella<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=78531\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Challenge to denial of input tax credit rejected. Appellant must prove movement of goods to establish genuineness. Opportunity granted for verification.Case-LawsGSTHC rejected challenge to adjudication order denying ITC. Appellant, purchaser, argued valid tax invoice and taxes paid; if supplier&#39;s registration cancelled, ITC denial unfair. Appellant must prove goods movement for transaction genuineness. If proven, authority &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69435\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Challenge to denial of input tax credit rejected. Appellant must prove movement of goods to establish genuineness. Opportunity granted for verification.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69435","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69435","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69435"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69435\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}