2024 (10) TMI 787 - SCH - GST

Validity of ITC - Compliance with conditions under Section 16 of the U.P. GST Act - double taxation - burden to prove - it was held by High Court that 'in the absence of these documents, the actual physical movement of goods and genuineness of transportation as well as transaction cannot be established and in such circumstances, further no proof of filing of GSTR 2 A has been brought on record, the proceeding has rightly been initiated against the petitioner.' - HELD THAT - This Special Leave Petition is disposed off by reserving liberty to the petitioner herein to file a review petition before the High Court bringing to the notice of the High Court, the documents which were filed and on record before the High Court and also by bringing on record additional documents. Till such time, the review petition is not disposed of by the High Court, the impugned judgment shall not be cited as a precedent.

Summary

The Supreme Court of India disposed of the Special Leave Petition, reserving liberty for the petitioner to file a review petition before the High Court with additional documents. The impugned judgment shall not be cited as a precedent until the review petition is disposed of. If unsuccessful in the review petition, the petitioner can approach the Supreme Court. Pending applications are disposed of.