2024 (1) TMI 504

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..... of supplies from a non-existent supplier - HELD THAT:- From the documents on record, it appears that input tax credit was denied by appraising the documents on record with regard to the alleged purchase of goods by the petitioner from M/s.Siba Auto Private Limited. Therefore, the adjudication of this dispute hinges on the adequacy of evidence in support of the actual purchase and delivery of the .....

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..... enuine and submitted documents such as purchase invoices, bank statements, lorry receipts and E-way bills. In spite of submitting such documents, the petitioner states that the impugned order was issued rejecting the claim for input tax credit on the grounds that gate passes were not submitted and that the supplier could not be traced at the registered place of business in Tamil Nadu. 3. Learned c .....

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..... ablish that she has received the relevant goods or services. In the case on hand, learned counsel submits that a show cause notice was issued to the petitioner on the basis of an inspection carried out at the premises of the registered supplier in Tamil Nadu. In particular, it is submitted that the registered supplier was found to be not functioning at the relevant premises. Since disputed questio .....

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