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TMI BlogMovement of goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... How to prove movement of goods to department in case of supply in same city (as in normal practice in Punjab, no bilty or transporter receipt provided in case of supply in same city) and pre e-way period ? Is there any clarification, circular or notification where we can see what documents are required to prove movement of goods ? - Reply By Amit Agrawal - The Reply = I find it difficult to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lieve that ' as in normal practice in Punjab, no bilty or transporter receipt provided in case of supply in same city' ( assuming you are referring to transport of goods through GTA ). There has to be something to prove such transport is indeed took place. If you have taken transport services directly from truck / lorry owner (instead of a GTA), you must have proofs of payment such as bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of truck / lorry owner, voucher etc. where identity of such truck / lorry owner, vehicle used for transport etc. can be established along-with payment made for such expenses. Moreover, stock / inventory and associated records - both at end of seller buyer - can also act as 'corroborative evidence' in such matters. These are ex facie views of mine and the same should not be const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rued as professional advice / suggestion. - Reply By Shilpi Jain - The Reply = Any weighment slips would be available either at your end or the customer end? - Reply By Puneet Goyal - The Reply = The goods sold are in pcs not in weight (kg or Mt), so no weighment slips are required and available - Reply By Padmanathan Kollengode - The Reply = As rightly stated by Ld. Amit ji, there must be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some document issued by transporter. Moreover, bills for loading or unloading the goods/ entry in the loading and unloading book maintained by loading union etc, if done by outside loading workers/ union can be used. (if done by workers of the supplier and recipient itself, it may not be available). Stock statements, gatepass, etc. can be produced as corroboratory evidence. - Reply By Amit A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grawal - The Reply = Legal reasoning ratio/s of Apex Court ruling, as reported at 2023 (3) TMI 533 - SUPREME COURT, in case of THE STATE OF KARNATAKA VERSUS M / S ECOM GILL COFFEE TRADING PRIVATE LIMITED , are worth noting in the context of the query raised and same is summarised in Para 15 of the judgement which reads as under : In view of the above and for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons stated above and in absence of any further cogent material like furnishing the name and address of the selling dealer, details of the vehicle which has delivered the goods, payment of freight charges, acknowledgement of taking delivery of goods, tax invoices and payment particulars etc. and the actual physical movement of the goods by producing the cogent materials , the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer was absolutely justified in denying the ITC, which was confirmed by the first Appellate Authority. Both, the second Appellate Authority as well as the High Court have materially erred in allowing the ITC despite the concerned purchasing dealers failed to prove the genuineness of the transactions and failed to discharge the burden of proof as per section 70 of the KVAT Act, 2003. The impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment(s) and order(s) passed by the High Court and the second Appellate Authority allowing the ITC are unsustainable and deserve to be quashed and set aside and are hereby quashed and set aside. The orders passed by the Assessing Officer denying the ITC to the concerned purchasing dealers, confirmed by the first Appellate Authority are hereby restored. - Movement of goods - Query Started ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By: - Puneet Goyal Dated:- 4-3-2023 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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