{"id":71799,"date":"2025-06-14T06:47:35","date_gmt":"2025-06-14T01:17:35","guid":{"rendered":""},"modified":"2025-06-14T06:47:35","modified_gmt":"2025-06-14T01:17:35","slug":"tax-credit-denied-dealer-fails-to-prove-transaction-validity-under-section-74-gst-regulations","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71799","title":{"rendered":"Tax Credit Denied: Dealer Fails to Prove Transaction Validity Under Section 74 GST Regulations"},"content":{"rendered":"<p>Tax Credit Denied: Dealer Fails to Prove Transaction Validity Under Section 74 GST Regulations<br \/>Case-Laws<br \/>GST<br \/>HC dismissed the writ petition challenging the assessment order under Section 74 of GST enactments. The court upheld the denial of Input Tax Credit due to the provisional nature of the credit and the supplier&#39;s failure to remit taxes to the government. The burden of proving the transaction&#39;s genuineness rests with the purchasing dealer. The court found no merit in the petitioner&#39;<\/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=89419\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Credit Denied: Dealer Fails to Prove Transaction Validity Under Section 74 GST RegulationsCase-LawsGSTHC dismissed the writ petition challenging the assessment order under Section 74 of GST enactments. The court upheld the denial of Input Tax Credit d<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71799","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71799","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=71799"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71799\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}