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TMI Blog2022 (5) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... Since the registration numbers of these vehicles were not found on the e-vahan portal, a red flag was raised - Concededly, the petitioner has filed the requisite documents to demonstrate that the vehicles are in existence - It appears that registration certificates and copies of insurance policies were also placed before the reviewing/appellate authority. Ms Sushila Narang, who appears on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k and Mr. R.S. Yadav, Advocates. Respondents Through: Ms. Sushila Narang, Advocate. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 20418/2022 1. Allowed, subject to the petitioner filing typed copies of the dim documents before the next date of hearing. W.P.(C) 6727/2022 CM APPL. 20417/2022[Application filed on behalf of the petitioner seekin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in e-vahaan portal. However, I find that in respect of remaining 124 invoices, the respondent had neither submitted e-vahaan details nor submitted any evidence to substantiate that they had actually received the goods. In the absence of such details, I do not agree with the contention of the respondent. Merely filing of returns, GSTR-2A, Statement-3, Shipping Bills date, EGM details etc. for clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppears on behalf of the respondents/revenue, to place before us the relevant provisions of GST Act 2017/Rules which required the petitioner to file registration certificates and Insurance policies, along with the invoices; as noted above the remaining invoices in this case are 124 in number. 6.1 Apart from relying upon Section 16 of the GST Act, 2017, Ms Narang has not able to satisfy us qua th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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